Section 8(2) in The Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005
(2)The application shall be filed in quadruplicate and presented by the applicant in person or by an authorized representative to the Secretary or any other officer authorized by the Secretary in this behalf Of sent by registered post or by courier service or by speed post addressed to the Secretory along with a fee of two thousand five hundred Indian Rupees in the form of demand draft drawn in favour of "Authority for Advance Rulings (Customs, Central Excise and Service Tax)" payable at New Delhi.
