Applicability of advance ruling . — (1) The advance ruling pronounced by the Authority under Section 23D shal… — THE CENTRAL EXCISE ACT, 1944

Applicability of advance ruling . — (1) The advance ruling pronounced by the Authority under Section 23D shall be binding only—

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 1 [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.

Section 23E