Definitions - Advance Ruling

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....e;'.] (b) "advance ruling" means the determination, by the authority of a question of law or fact specified in the application regarding the liability to pay duty in relation to an activity proposed to be undertaken, by the applicant; (c) "applicant" means- (i) (a) a non-resident setting up a joint venture in India in collaboration with a non-resident or a resident; or ....

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....ntrol and one or more of the participants or partners or equity holders is a non-resident having substantial interest in such arrangement;] (d) "application" means an application made to be Authority under sub-section (1) of section 23C; 5[ (e) "Authority" means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962;'. (52 of 1962.) ] (f) &q....