Section 28E. Definitions

Bare Act

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) [Omitted] (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; 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; [Omitted]

(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) [Omitted];

(g) [Omitted]

(h) [Omitted]