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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.
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