Section 28E: Definitions

In this Chapter, unless the context otherwise requires,—

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[(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];

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[(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;]

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(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;]

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