Section 27(2) in The Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005
(2)Subject to the provisions of sub-regulation (3), in case there is difference of opinion among the Members hearing an application, the opinion of the majority of Members shall prevail and order/advance ruling of the Authority shall be expressed in terms of the view of the majority but any Member dissenting from the majority view may record his reasons separately.
