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    <title>Amendment of section 28E</title>
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    <description>Clause 58 amends the definition of activity in section 28E to include any proposed new import or export business by an existing importer or exporter, thereby allowing such persons to seek an advance ruling from the Authority for Advance Rulings in respect of planned import or export ventures.</description>
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      <description>Clause 58 amends the definition of activity in section 28E to include any proposed new import or export business by an existing importer or exporter, thereby allowing such persons to seek an advance ruling from the Authority for Advance Rulings in respect of planned import or export ventures.</description>
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