Definitions
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....he advancement of any other object of general public utility; (c) "importer" or "exporter", means a person who imports or exports goods and holds a valid Importer-Exporter Code Number granted under section 7; (d) "licensing authority", means an authority authorised by the Director-General under sub-section (2) of section 9 to grant or renew a licence under these rules; (....
TaxTMI