SECTION 23A Definition:-

 In this Chapter, unless the context other-wise 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 which is 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
    
     (c) a wholly owned subsidiary Indian company, of which the holding company is a foreign company, 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 or ;

'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 be Authority under sub-section (1) of section 23C;
 
(e) ¹“Authority” means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962;’.
 
(f) "non-resident", "Indian Company" and "foreign company" have   the meanings respectively  assigned to them in clause (30), (26) and (23A)  of section 2 of the Income-tax Act,1961 (43 of 1961).

Note:

¹ The words "(e) “Authority” means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962;" shall be substituted for "(e) "Authority" means the  Authority for  Advance Rulings (Central Excise, Customs and Service Tax ) constituted under section 28F of the Customs Act, 1962(52 of 1962)" Substituted w.e.f. 01/04/2017, Finance Act, 2017.