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TypeBare Act JurisdictionCentral Government

Finance Act 1994 Section 96E

Applicability of Advance Ruling

~1 min read
https://sooperkanoon.com/act/440714

Bare act section · Research

About this section

Finance Act 1994 Section 96E is part of Finance Act 1994 - Applicability of Advance Ruling. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

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Section Text

(1) The advance ruling pronounced by the Authority under section 96D 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 96C;

(c) on the Commissioner of Central Excise, and the Central Excise 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.

Frequently asked questions

What does Finance Act 1994 Section 96E provide?

Section Section 96E of the Finance Act 1994 (Applicability of Advance Ruling) is reproduced on this page as part of the Finance Act 1994. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act 1994 Section 96E?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1994 Section 96E. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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