Section 9(1) in Authority for Advance Rulings (Procedure) Rules, 2003
(1)An application shall be made in Form AAR (CUS) of the Customs (Advance Rulings) rules 2002 or Form AAR (CE) of the Central Excise (Advance Rulings) rules 2002, in quadruplicate and presented by the applicant in person or by an authorised representative to the Secretary or any other officer authorised by Secretary on this behalf or sent by registered post addressed to the Secretary 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" payable at New Delhi,
