- In this Chapter, unless the context otherwise requires,-[***] [Omitted '(a)'activity' means import or export;' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.](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;] [Substituted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.](ba)[ "Appellate Authority" means the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961);] [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.](c)[ "applicant" means any person, - [Substituted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.](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;][Explanation.-For the purposes of this clause, "joint venture in India" means a contractual arrangement whereby two or more persons undertake an economic activity which is subject to joint control and one or more of the participants or partners or equity holders is a non-resident having substantial interest in such arrangement;] [ Inserted by Act 22 of 2007, Section 97 (w.e.f. 11.5.2007).](d)[ "application" means an application made to the Authority under sub-section (1) of section 28-H; [Chapter V-B inserted by Act 27 of 1999, Section 103 (w.e.f. 11.5.1999). ](e)[ "Authority" means the Customs Authority for Advance Rulings appointed under section 28EA;](f)"Chairperson" means the Chairperson of the [Appellate Authority] [Substituted 'Authority' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.];(g)"Member" means a Member of the [Appellate Authority] [Substituted 'Authority' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.] and includes the Chairperson; and(h)[ "non-resident", "Indian company" and "foreign company" have the meanings respectively assigned to them in clauses (30), (26) and (23-A) of section 2 of the Income-tax Act, 1961 (43 of 1961).] [ Substituted by Act 32 of 2003, Section 110, for Clause (h) (w.e.f. 14.5.2003).]
