SECTION 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 Commissioner of Central Excise, and the Central Excise authorities sub-ordinate to him, in respect 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.
