(1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and in such 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 shall be in respect of, --
(a) classification of goods under the Customs Tariff Act, 1975 (51 of 1975);
(b) applicability of a notification issued under sub-section (1) of section 25, having a bearing on the rate of duty;
(c) the principles to be adopted for the purposes of determination of value of the goods under the provisions of this Act.
[(d) applicability of notifications issued in respect of tax or duties under this Act or the Customs Tariff Act, 1975 (51 of 1975) or any tax or duty chargeable under any other law for the time being in force in the same manner as duty of customs leviable under this Act or the Customs Tariff Act;]
[(e) determination of origin of the goods in terms of the rules notified under the Customs Tariff Act, 1975 (51 of 1975) and matters relating thereto.]
[(f) any other matter as the Central Government may, by notification, specify.]
[* * * * *].
(4) An applicant may withdraw his application [at any time before an advance ruling is pronounced]. .
[(5) The applicant may be represented by any person resident in India who is authorised in thisbehalf.
Explanation.--For the purposes of this sub-section resident shall have the same meaning as assigned to it in clause (42) of section 2 of the Income-tax Act, 1961 (43 of 1961).]
