Applicability of advance ruling
Section 23E of the Central Excise Act, 1944 deals with applicability of advance ruling. The advance ruling pronounced by the Authority under Section 23D shall be binding only-- (a) on the applicant who had sought it; The Act came into force on 28 Feb 1944.
1[23E. Applicability of advance ruling.-- (1) The advance ruling pronounced by the Authority under Section 23D 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 23C;
(c) on the 2[Principal Commissioner of Central Excise or Commissioner of Central Excise", and the Central Excise Authorities subordinate to him, in request 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.]
Section 23E, The Central Excise Act, 1944 (Act 1 of 1944).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 23E
What does Section 23E of the Central Excise Act deal with?
Section 23E of the Central Excise Act is headed "Applicability of advance ruling". [23E. Applicability of advance ruling.-- (1) The advance ruling pronounced by the Authority under Section 23D shall be binding only-- (a) on the applicant who had sought it;
How do I find court cases under Section 23E of the Central Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Central Excise Act 1944 23E, section 23E Central Excise Act 1944, section 23E of the Central Excise Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 23E of the Central Excise Act, and has it changed?
Its own text turns on section 23C (Application for advance ruling), section 23D (Procedure on receipt of application), so none of them can safely be read on its own.
When did Section 23E of the Central Excise Act come into force?
Section 23E of the Central Excise Act, cited as Central Excise Act 1944 23E, came into force on 28 Feb 1944, having been enacted on 24 Feb 1944. It is in force as at the date shown on this page.
Other sections of this Act
- 4. Valuation of excisable goods for purposes of charging of duty of excise1751 words
- 11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded1442 words
- 11B. Claim for refund of duty and interest, if any, paid on such duty1342 words
- 35B. Appeals to the Appellate Tribunal1302 words
- 32F. Procedure on receipt of an application under Section 32-E1167 words
- 11AC. Penalty for short-levy or non-levy of duty in certain cases1093 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.