28J. Applicability of advance ruling. - (1) The advance ruling pronounced by the Authority under 28-I shall be binding only - (a) on the applicant who had sought it; (b) in respect of any matter referred to in sub- (2) of 28H; (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- (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. | 
