Advance ruling appellate orders permit confirmation or modification after hearing; divergent members prevent issuance of ruling. The Appellate Authority, after giving parties an opportunity of being heard, may confirm or modify an advance ruling on appeal or reference and must pass its order within a prescribed limited period; if members differ on any question, no advance ruling can be issued on that question, and the pronounced ruling must be signed, certified and copies sent to the applicant, the concerned officer, the jurisdictional officer and the Authority.