Section 28E: Definitions.

In this Chapter, unless the context otherwise requires,— [Omitted] (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; (ba) ―Appellate Authority‖ means the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961; 6[(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;] 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; (e) ‖Authority‖ means the Customs Authority for Advance Rulings appointed under section 28EA;

(f) ‖Chairperson‖ means the Chairperson of the Appellate Authority;

(g) ―Member‖ means a Member of the Appellate Authority and includes the Chairperson; and (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).