Central Excise Act 1944

23A. Definitions.-  

In this Chapter, unless the context otherwise requires,—

4(a) “activity” means production or manufacture of goods and includes any new business of production or manufacture proposed to be undertaken by the existing producer or manufacturer, as the case may be;'.

old[(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;

1(c) "applicant" means—

(i) (a) a non-resident setting up a joint venture in India in collaboration with a non-resident or a resident; or

(b) a resident setting up a joint venture in India in collaboration with a non-resident; or

(c) a wholly owned subsidiary Indian company, of which the holding company is a foreign company, who or which, as the case may be, proposes to undertake any business activity in India;

(ii) a joint venture in India; or

(iii) a resident falling within any such class or category of persons, as the Central Government may, by notification in the Official Gazette, specify in this behalf,

and which or who, as the case may be, makes application for advance ruling under sub-section( 1) of section 23C;';

Refer: Notification No. 18/2014-CE (NT) Dated 11/07/2014

Refer: Notification No. 04/2013-CE (NT) Dated 1/03/2013

Refer: Notification No. 11/2015-Central Excise (N. T.) Dated 01/03/2015

 

1. Substituted (w.e.f. 13-5-2005) by s. 76 of the Finance Act, 2005. Earlier to this date this sub-section read as follow:

1[(c) "applicant" means -

(i) a non-resident setting up a joint venture in India in collaboration with a non-resident or a resident; or

(ii) a resident setting up a joint venture in India in collaboration with a non-resident; or

(iii) a wholly owned subsidiary Indian company, of which the holding company is a foreign company,

who proposes to undertake any business activity in India and makes application for advance ruling;]

2 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;’.

(d) "application" means an application made to the Authority under sub-section (1) of section 23C;

5[(e) “Authority” means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962;]

Old[(e) 3[Authority” means the Authority for Advance Rulings, constituted under sub-section (1), or authorised by the Central Government under sub-section (2A), of section 28F of the Customs Act, 1962 ] Old["Authority" means the Authority for Advance Rulings constituted under section 28F of the Customs Act, 1962 (52 of 1962);]]

1[(f) "non-resident" ,"Indian company "and "foreign company "shall have the meanings respectively assigned to them in clauses (30), (26) and (23A) of section 2 of the Income tax Act, 1961(43 of 1961)].

1. Substituted (w.e.f. 14-5-2003) by s. 142 of the Finance Act, 2003 (32 of 2003).

2. Changes vide Chapter IV of the Finance Act 2007-08 w.e.f. enactment of Finance Bill.

3. Substituted vide chapter IV of Finance Bill 2009. 

4. Substituted vide Chapter IV of Finance Bill 2013.

5 Substituted vide Chapter IV of Finance Bill, 2017

prior 14.5.2003

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