Section 23E — Applicability of advance ruling.

1 [23E. Applicability of advance ruling.-- (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 2 [Principal Commissioner of Central Excise or Commissioner of Central Excise", and the Central Excise Authorities subordinate to him, in request of the applicant. (2) The advance ruling referred to in sub-section (1) shall be binding as aforesaid unless there is a change in law or facts on the basis of which the advance ruling has been pronounced.]

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