Section 23A, Central Excise Act, 1944: Definitions.

Section 23A: Definitions.

The Central Excise Act, 1944Central Act · Act 1 of 1944

[23A. Definitions.--In this Chapter, unless the context otherwise requires,--

[(a) "activity" means production or manufacture of goods and includes any new business of production or manufacture proposed to be undertaken by the existing producer or manufacturer, as the case may be;]

(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

(b) a resident setting up a joint venture in India in collaboration with a non-resident; or

who or which, as the case may be, proposes to undertake any business activity in India;

(ii) a joint venture in India; or

(iii) a resident falling within any such class or category of persons, as the Central Government may, by notification in the Official Gazette, specify in this behalf,

and which or who, as the case may be, makes application for advance ruling under sub-section (1) of Section 23-C;]

[Explanation.--For the purposes of this clause, "joint venture in India" means a contractual arrangement whereby two or more persons undertake an economic activity which is subject to joint control 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 the Authority under sub-section (1) of Section 23-C;

[(e) "Authority" means the Authority for Advance Rulings as defined in clause (e) of Section 28-E of the Customs Act, 1962 (52 of 1962);]

[(f) "non-resident", "Indian company" and "foreign company" shall have the meaning assigned to them in clauses (30), (26) and (23-A) of Section 2 of the Income Tax Act, 1961 (43 of 1961).]

Where this provision sits

Act	The Central Excise Act, 1944
Section	23A
Marginal note	Definitions.
Jurisdiction	Central
Status	In force as published by the source

Act

The Central Excise Act, 1944

Section

23A

Marginal note

Definitions.

Jurisdiction

Central

Status

In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

inserted, Act 27 of 1999. . New Chapter III-A consisting of Ss. 23-A to 23-H ins. by Act 27 of 1999, S. 124.
substituted, Act 17 of 2013. . Subs. by Act 17 of 2013, s. 95 for clause (a) "activity" means production or manufacture of goods;.
substituted, Act 18 of 2005. . Subs. by Act 18 of 2005, s. 76, for clause (c).
inserted, Act 22 of 2007. . Ins. by Act 22 of 2007, s. 118.
substituted, Act 7 of 2017. . Subs. by Act 7 of 2017, s. 112 for clause (e).
substituted, Act 32 of 2003. . Subs. by Act 32 of 2003, s. 142, for clause (f).

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

Search 49,000+ Central and State enactments by what a provision says, not by its number
Jump from any section to every judgment that has applied it
Search 300 million+ Indian court records alongside the statute
Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Central Excise Act, 1944 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.