Amendment of section 28E.

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..... n 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 any person, (i) holding a .....

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..... 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 based covering aspects beyond mere determination of duty. The existing Au .....

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