Important Definitions under Exportation :

(a) Export [Section 2(18)] with its grammatical variations and cognate expressions, means taking out of India to a place outside India.

(b) Export goods [Section 2(19)] means any goods, which are to be taken out of India to a place outside India.

(c) Exporter [Section 2(20)] in relation to any goods at any time between their entry for export and the time when they are exported, includes any owner or any person holding himself out to be the exporter.