28EDefinitions

¹[28E. Definitions.--In this Chapter, unless the context otherwise requires,--

²* * * * *

³ [(b) "advance ruling" means a written decision on any of the questions referred to in section 28H raised by the applicant in his application in respect of any goods prior to its importation or exportation;]

⁴ [(ba) "Appellate Authority" means the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961;]

⁵ [(c) "applicant" means any person,--

(i) holding a valid Importer-exporter Code Number granted under section 7 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992); or

(ii) exporting any goods to India; or

(iii) with a justifiable cause to the satisfaction of the Authority,

who makes an application for advance ruling under section 28H;]

⁶ [Explanation.--For the purposes of this clause, "joint venture in India" means a contractual arrangement whereby two or more persons undertake an economic activity which is subject to joint control and one or more of the participants or partners or equity holders is a non-resident having substantial interest in such arrangement.]

(d) "application" means an application made to the Authority under sub-section (1) of section 28H;

⁷ [(e) "Authority" means the Customs Authority for Advance Rulings appointed under section 28EA;]

(f) "Chairperson" means the Chairperson of the ⁸ [Appellate Authority];

(g) "Member" means a Member of the ⁸ [Appellate Authority] and includes the Chairperson; and

⁹ [(h) non-resident, "Indian company" and "foreign company" have the meanings respectively assigned to them in clauses (30), (26) and (23A) of section 2 of the Income-tax Act, 1961 (43 of 1961).]