Advance ruling clarifies liability to pay duty for proposed manufacturing activities and eligible applicants. Advance rulings determine the liability to pay duty for a proposed production or manufacture activity; an advance ruling is the authority's determination on questions of law or fact specified by the applicant regarding duty liability. The applicant classes include non-residents or residents establishing joint ventures in India, wholly owned Indian subsidiaries of foreign holding companies, joint ventures in India, and other resident classes notified by the Central Government, with 'joint venture in India' defined by contractual joint control involving non-resident participation.