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Custom Act, 1962 28E. Definitions. – In this Chapter, unless the context otherwise requires,- (a) "activity" means import or export; (b) "advance ruling" means the determination, by the Authority, of a question of law or fact specified in the application regarding the liability to pay duty in relation to an activity which is proposed to be undertaken, by the applicant; (c) "applicant" means a non-resident setting up a joint venture in India in collaboration with a non-resident or resident, or a resident setting up a joint venture in India in collaboration with a non-resident, making application; (d) "application" means an application made to the Authority under sub-section (1) of section 28H; (e) "Authority" means the Authority for Advance Rulings constituted under section 28F; (f) "Chairperson" means the Chairperson of the Authority; (g) "Member" means a Member of the Authority and includes the Chairperson; and (h) "non-resident" shall have the meaning assigned to it in clause (30) of section 2 of the Income-tax Act, 1961.    |
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