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<h1>Advance ruling under Section 23D of Central Excise Act is binding unless law or facts change.</h1> The advance ruling issued by the Authority under section 23D of the Central Excise Act, 1944, is binding on the applicant who requested it, concerning matters specified in section 23C(2), and on the Principal Commissioner or Commissioner of Central Excise, along with their subordinate authorities, in relation to the applicant. This binding effect remains unless there is a change in the law or facts upon which the advance ruling was based.