Section 28E: Definitions

In this Chapter, unless the context otherwise requires,—

¹* * * * *

²[(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;]

³* * * * *

⁴[(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;]

⁵[ ⁶[* * * * *.]]

(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;]

⁸* * * * *

⁹* * * * *

¹⁰[ ¹¹[* * * * *]]