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Section 23E: Applicability of advance ruling.

The Central Excise Act, 1944Central Act · Act 1 of 1944

[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 [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.]

Where this provision sits

ActThe Central Excise Act, 1944
Section23E
Marginal noteApplicability of advance ruling.
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted, Act 27 of 1999. . New Chapter III-A consisting of Ss. 23-A to 23-H ins. by Act 27 of 1999, S. 124.
  • substituted, Act 25 of 2014. . Subs. by Act 25 of 2014, s. 95, for "Commissioner of Central Excise".

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