Section 28E — Definitions.

1 [28E. Definitions. --In this Chapter, unless the context otherwise requires,-- 2 * * * * *; 3 [(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]; 4 * * * * *; 5 [(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;] 6 [ 7 [ * * *]]. (d)"application" means an application made to the Authority under sub-section (1) of section 28H; 8 [(e) "Authority" means the Customs Authority for Advance Rulings appointed under section 28EA;] 9 * * * * * 10 * * * * * 11 [ 12 [ * * * .]]

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