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<h1>Advance ruling procedure requires notice to concerned officer, hearing opportunities, written pronouncement and certified distribution.</h1> Advance ruling procedure requires forwarding the application to the concerned officer, calling relevant records, examining application and records, and after opportunities for hearing, admitting or rejecting the application with reasons; if admitted the Authority may obtain further material, hear parties and pronounce a written advance ruling, refer points of member divergence to the Appellate Authority, and send a duly signed and certified copy of the ruling to the applicant, the concerned officer and the jurisdictional officer.