(1)The advance ruling pronounced by the Authority under section 28-I shall be binding only-(a)on the applicant who had sought it;(b)in respect of any matter referred to in sub-section (2) of section 28-H;(c)on the Commissioner of Customs, and the customs authorities subordinate to him, in respect of the applicant.(2)The advance ruling referred to in sub-section (1) shall be binding as aforesaid unless there is a change in law or facts on the basis of which the advance ruling has been pronounced.
