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Manual No. 5
Rules,
regulations, instructions, manuals and records, held by it or under its
control or used by its employees for discharging its functions:
The Authority and its Secretariat are guided by the following
Rules and Regulations while discharging its functions:
1. Customs (Advance Rulings) Rules, 2002
2. Central Excise (Advance Rulings) Rules, 2002
3. Service Tax (Advance Rulings) Rules, 2003
4. Authority for Advance Rulings (Customs, Central Excise and Service
Tax) Procedure Regulations, 2005
5. Manual of Statutory Provisions Relevant Rules & Procedure
6. Manual of Advance Rulings and Orders
7. Office Order of Schedule for processing and disposing of
applications.
8. Authority for Advance Rulings for Customs & Central Excise
(Salaries, allowances and terms and conditions of service of Chairperson and
Members) Rules, 2003.
9. Delegation of powers to the Chairman, Authority for
Advance Ruling (Ministry's letter F.No.29/4/2004/Ad.IC dated
16-04-2004) These rules and regulations are duly notified
public documents.
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