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<h1>Section 28H of Customs Act 1962: Advance Ruling Application Process, Fees, and Authorized Representation Explained.</h1> Section 28H of the Customs Act, 1962, outlines the process for applying for an advance ruling. Applicants can submit a request in a prescribed form and manner, accompanied by a fee, to seek clarification on specific questions. These questions may pertain to the classification of goods, applicability of duty-related notifications, valuation principles, origin determination, and other matters specified by the Central Government. Applications can be withdrawn before a ruling is pronounced, and applicants may be represented by a resident authorized person as defined under the Income-tax Act, 1961.