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of <h1>Advance Ruling Copies Must Be Sent to Applicant and Commissioner, Certified as True by Authorized Officer Per Rule 4.</h1> A certified copy of the advance ruling issued by the Authority for Advance Rulings, signed by its Members, must be sent to both the applicant and the relevant Principal Commissioner or Commissioner of Central Excise. This copy is certified as a true copy of the original by either the Commissioner of the Authority for Advance Rulings or an authorized officer. This process is governed by Rule 4 of the Central Excise (Advance Ruling) Rules, 2002, in accordance with sub-section (7) of section 23D of the Act.
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