Advance ruling procedure requires admission hearings, admissibility checks, reference on differences, and issuance with certified copies to parties. The Authority must forward applications to the concerned officer and may call for records, examine materials and, after hearing applicant and concerned officer, admit or reject the application with reasons where applicable. Admitted applications are further examined with hearings before an advance ruling is pronounced; differences among members are referred to the Appellate Authority. The Authority must issue a written, certified ruling within the prescribed time and send copies to the applicant, the concerned officer and the jurisdictional officer.