Applicability of advance ruling

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..... al Commissioner of Customs or] Commissioner of Customs, and the customs authorities subordinate to him, in respect of the applicant. 2 [ (2) The advance ruling referred to in sub-section (1) shall remain valid for three 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: Provided that in respect of any advance .....

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