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Section 12

Ins. by Act 6 of 2022, s. 91 (w.e.f. 30-3-2022).

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12. Ins. by Act 6 of 2022, s. 91 (w.e.f. 30-3-2022). (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;