Appellate review of advance rulings permits confirmation or modification after hearing, subject to a statutory time limit.

The Appellate Authority may, after giving parties an opportunity of being heard, confirm or modify the ruling under appeal or reference and must pass the order within a statutory time limit; disagreement among members on any question results in no advance ruling being issued. The Authority's advance ruling must be signed by Members, certified as prescribed, and copies sent to the applicant, the concerned officer, the jurisdictional officer and the Authority.

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