Advance ruling procedure ensures applications are examined, parties heard, and written rulings issued with opportunity for referral on disagreements.

The Authority must forward applications to the concerned officer, may call for and return records, and after examining materials may admit or reject applications; rejection requires prior hearing and reasons. If admitted, the Authority will consider further material, hear both parties, pronounce a written advance ruling, and send certified copies to the applicant, concerned officer and jurisdictional officer. Divergent member views must be referred to the Appellate Authority.

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