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2A. Notification on Residents as Applicants

Subsequent to the insertion of a provision empowering the Central Government to notify a resident of a certain class or category of persons as an applicant to seek an advance ruling, the Government has issued Notification No.69/2005 dated 29th July,2005.  By virtue of this Notification, the Central Government has specified a resident as an applicant, who proposes to import any goods from the Republic of Singapore under the Comprehensive Economic Cooperation Agreement.

 

    2.    Comprehensive Economic Cooperation Agreement between India and Singapore has come into force w.e.f. 01-08-2005.

 

    3.    In terms of the aforesaid agreement, the Government of India has also issued three notifications, namely, Notification No. 73/2005-Customs, 74/2005- Customs, 75/2005-Customs all dated 22nd July, 2005 granting exemption to goods of Singapore origin on their import into India from the levy of Basic Customs Duty to the tune of 100%, 90% and 95% respectively of the amount of Customs Duty leviable as per the First Schedule of the Customs Tariff Act, 1975.  These Notifications may be seen on the website of the CBEC cbec.gov.in. 

 

3.1    Henceforth a resident who proposes to import any goods from the Republic of Singapore seeking a concessional rate of duty in terms of aforementioned Notifications can file an application under Sub-Section (1) of Section 28 H of Customs Act, 1962, in respect of determination of origin of goods.

 

    4.    The Central Government vide notification No 124/2009-Cus (N.T) dated 20.8.2009 issued under sub-clause (iii) of clause ( c) of section 28E of the Customs Act,1962 specified Public Sector Companies and project importers as class of persons eligible for advance rulings. Similarly, vide Notifications No.21/2009-CE(N.T) & 27/2009-ST both dated 20.8.2009 Public Sector Companies have been specified as class of persons eligible for advance ruling on central excise & service tax matters.

 

    5.    The Central Government vide notification No 67/2011-Cus (N.T) dated 22.09.2011 issued under sub-clause (iii) of clause ( c) of section 28E of the Customs Act,1962 specified public limited company as class of persons eligible to file an application under Sub-Section (1) of Section 28H of the Customs Act, 1962.