Applicant definition expanded to include joint ventures and foreign-owned subsidiaries, widening advance ruling eligibility. Amendment expands the definition of applicant in section 23A to include non-residents and residents setting up joint ventures in India, Indian wholly owned subsidiaries of foreign holding companies, joint ventures in India, and any resident classes specified by the Central Government; these persons may apply for an advance ruling under section 23C(1). Clause (e) is amended to rename the authority as 'Authority for Advance Rulings (Central Excise, Customs and Service Tax)'.