Section 6(3)(xiv) in Authority for Advance Rulings (Procedure) Rules, 2003
(xiv)to seek technical, chemical or market evaluation of any goods, which may be considered relevant in the case of any application. In the event such inquiry warrants a visit to the facilities of the applicant or to any other place, by the officers deputed by the Secretary to the Authority for the said purpose, the expenses for the travel, other incidental expenses and/or payment of any professional fees shall be borne by the applicant: