Advance ruling procedure requires admission after records and hearings, with written certified rulings circulated to parties.

On receipt the Authority forwards the application to the concerned officer and may call for records, which must be returned; after examination and hearing of both applicant and concerned officer the Authority may admit or reject the application, with rejection requiring prior hearing and reasons. If admitted, the Authority may consider further material, provide further hearings and pronounce a written advance ruling; members who differ must state points of difference and refer them to the Appellate Authority, and the Authority must issue and circulate the certified written ruling within the prescribed period.

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