https://www.taxtmi.com/acts?id=996 Section 28E defines the expressions used in Chapter VB on advance rulings under the Customs Act. An advance ruling is a written decision on questions referred under section 28H by an applicant in relation to goods before importation or exportation. The term applicant covers a person holding a valid Importer-Exporter Code, a person exporting goods to India, or a person with a justifiable cause accepted by the Authority, who makes an application for advance ruling. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 16 Jun 2026 15:11:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=996 Section 28E defines the expressions used in Chapter VB on advance rulings under the Customs Act. An advance ruling is a written decision on questions referred under section 28H by an applicant in relation to goods before importation or exportation. The term applicant covers a person holding a valid Importer-Exporter Code, a person exporting goods to India, or a person with a justifiable cause accepted by the Authority, who makes an application for advance ruling. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=996