2. Definitions.-
In these rules, unless the context otherwise requires,-
(a) "Act" means Chapter V of the Finance Act, 1994 (32 of 1994);
(b) "Excise Act" means the Central Excise Act, 1944 (1 of 1944);
(c) "Form SC(ST)-1" means the form appended to these rules;
(d) "section" means a section of the Act ;
(e) words and expressions used herein and not defined but defined in the Act or Excise Act, shall have the respective meanings assigned to them in those Acts. |