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(1) In this Act, unless the context otherwise requires,- Definitions. (a) "Assessing Authority" in relation to any importer means the authority competent to assess such importer; (b) "Entry of goods into a local area" with all its grammatical variations and cognate expressions, means, entry of goods into a local area from any place outside that local area including a place outside the State for consumption, use or sale therein; (c) "Entry Tax" means a tax on the entry of goods into a local area for consumption, use or sale 445 Provided further that in the case of Specified Goods both old and new which are being imported into local area for use therein for a specified period and are taken back after completion of use, the "import value" shall be - Period of use of the Specified Goods in years X Value of the Specified Goods Life of the Specified Goods in years. Explanation : Where the Specified Goods is new, the value of the Specified Goods shall be "import value" as defined above. In case of old Specified Goods, the value shall be determined as per depreciated value. (g) "Local area" means any area of the State within the limits of any local authority including any area- (i) Panchayats at district, intermediary and village level constituted under the Arunachal Pradesh Panchayati Raj Act,