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TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... goods prior to its importation or exportation;] 10 [ **** ] 6 [(c) applicant means any person,- (i) holding a valid Importer-exporter Code Number granted under section 7 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992); or (ii) exporting any goods to India; or (iii) with a justifiable cause to the satisfaction of the Authority, who makes an applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Omitted vide THE FINANCE ACT, 2018 , before it was read as, 1 [(a) activity means import or export and includes any new business of import or export proposed to be undertaken by the existing importer or exporter, as the case may be;] 4. Substituted vide THE FINANCE ACT, 2018 , before it was read as, (b) advance ruling means the determinat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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-secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ans the Chairperson of the 8 [Appellate Authority]; (g) Member means a Member of the 9 [Appellate Authority] and includes the Chairperson; and 11. Omitted vide Finance Act, 2022 before it was read as Explanation.- For the purposes of this clause, joint venture in India means a contractual arrangement whereby two or more persons undertake an economic activity w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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