(2)The question on which the advance ruling is sought shall be in respect of, -(a)classification of goods under the Customs Tariff Act, 1975 (51 of 1975);(b)applicability of a notification issued under sub-section (1) of section 25, having a bearing on the rate of duty;(c)the principles to be adopted for the purposes of determination of value of the goods under the provisions of this Act.
