Central Excise Act 1944
Prior 14.5.2003
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).