Resident private limited company specified for advance ruling eligibility, clarifying company and resident definitions under central excise law. Specifies resident private limited company as a class of person for purposes of sub-clause (iii) of clause (c) of section 23A related to Advance Ruling under the Central Excise framework. Defines 'private limited company' by reference to the Companies Act private company definition and 'resident' by reference to the Income-tax Act resident definition read with its residency provision.