Section 23A - Definitions - Advance Ruling - Central Excise Act, 1944

SECTION 23A Definitions:- In this Chapter, unless the context other-wise requires,- (a) 4 [ 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;'.] (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- (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; 1 [ 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 be 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; . (52 of 1962.) ] (f) non-resident , Indian Company and foreign company shall have the meanings respectively assigned to them in clause (30), (26) and (23A) of section 2 of the Income-tax Act,1961 (43 of 1961). **************** Notes : 1. Inserted vide Finance Act 2007 with effect from 11/5/2007 2. Substituted vide Finance (No. 2) Act, 2009, before it was read as, (e) Authority means the Authority for Advance Rulings (Central Excise, Customs and Service Tax) constituted under section 28F of the Customs Act, 1962 (52 of 1962); 3. For Specified category of persons u/s 23A(c)(iii): See Notification no. 21/2009 CE(NT) dated 20-8-2009 and Notification No. 4 / 2013-Central Excise (N.T.) 1/03/2013. 4. Substituted vide Finance Act 2013, w.e.f. 10th May, 2013, before it was read activity means production or manufacture of goods; . 5. Substituted vide The Finance Act 2017 , before it was read as, 2 [(e) 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 (52 of 1962);]