Amendment of section 28E.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ication in respect of any goods prior to its importation or exportation;'; (iii) after clause (b), the following clause shall be inserted, namely:-- '(ba) "Appellate Authority" means the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961);'; (iv) for clause (c), the following clause shall be substituted, namely:-- '(c) "applicant" means an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gn the definition of the term "applicant" in the advance ruling provisions with the Trade Facilitation Agreement. The definition of "applicant" is proposed to be broad based so as to include large number of importers, exporters and other people with justiciable cause to the satisfaction of the Authority. It also seeks to amend the definition of "advance ruling" so as to make it broad bas .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X