Section 97 - Application for advance ruling.

97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. (2) The question on which the advance ruling is sought under this Act, shall be in respect of,–– (a) classification of any goods or

Add to Fav ☆

Add to favorites.

2 Notifications/Circulars on Section 97

1311 case laws on Section 97