23A. Definitions. - In this Chapter, unless the context otherwise requires, -
(a)"activity" means production or manufacture of goods;(b)"advance ruling" means the determination, by the authority of a question of law or fact specified in the application regarding the liability to pay duty in relation to an activity proposed to be undertaken, by the applicant;(c)"applicant" means a non-resident setting up a joint venture in India in collaboration with a non-resident or resident, or a resident setting up a joint venture in India in collaboration with a non-resident, making application;(d)"application" means an application made to the Authority under sub-section (1) of section 23C;(e)"Authority" means the Authority for Advance Rulings constituted under section 28F of the Customs Act, 1962 (52 of 1962);(f)"non-resident" shall have the meaning assigned to it in clause (30) of section 2 of the Income-tax Act, 1961 (43 of 1961).
