Section 23E
- Document type
- Other
- Dated
- Category
- CENTRAL EXCISE ACT, 1944
Applicability of advance ruling
SECTION 23E
(1) The advance ruling pronounced by the Authority under section 23D shall be binding only –
(a) on the applicant who had sought it;
(b) in respect of any matter referred to in sub section (2) of section 23C;
(c) on the Commissioner of Central Excise, and the Central Excise authorities subordinate to him, in respect of the applicant.
(2) The advance ruling referred to in sub-section (1) shall be binding as a aforesaid unless there is a change in law or facts on the basis of which the advance ruling has been pronounced.