Applicability of advance ruling

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Full Text of the Document

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.... on the ^2[Principal Commissioner of Customs or Commissioner of Customs], and the customs authorities subordinate to him, in respect of the applicant. ^3[(2) The advance ruling referred to in sub-section (1) shall remain valid for ^4[five years] or till there is a change in law or facts on the basis of which the advance ruling has been pronounced, whichever is earlier: ^5[Provided that ....