General Definitions

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....nd jurisdiction, according to the Indian law and in accordance with international law, including the U.N. Convention on the Law of the Sea; (b) the term "Luxembourg" means the Grand Duchy of Luxembourg and, when used in a geographical sense, means the territory of the Grand Duchy of Luxembourg; (c) the terms "a Contracting State" and "the other Contracting State" mean the Republi....

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.... transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; (i) the term "competent authority" means: (i) in India: the Finance Minister, Government of India, or his authorized representative; (ii) in Luxembourg: the Minister of Finance or his authori....