Resident public limited company specified as class under section 28E, with definitions of public company and resident clarified. Specification of resident public limited company as a class of persons for the purposes of clause (c)(iii) of section 28E of the Customs Act, 1962. The notification clarifies that 'public limited company' uses the Companies Act definition and includes a private company becoming public by statutory conversion, and that 'resident' uses the Income-tax Act definition insofar as it applies to a company.