Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023

Rule 2. Definitions

(1) In these rules, unless the context otherwise requires,-

(a) "Act” means the Customs Act, 1962 (52 of 1962);

(b) “Additional Director General” shall include “Principal Additional Director General”;

(c) “Chief Commissioner” shall include “Principal Chief Commissioner”;

(d) "class of imported goods" means imported goods that are within a group or range of imported goods produced by a particular industry or industrial sector and includes identical goods or similar goods;

(e) “Commissioner” shall include “Principal Commissioner”;

(f) “Director General” shall include “Principal Director General”;

(g) “Evaluation Committee” means the Committee constituted under rule 4;

(h) “identified goods” means any class of imported goods, or a subset thereof, which have been specified by the Board under rule 5;

(i) “Order” means an order issued under rule 5; and

(j) “Screening Committee” means the Committee constituted under rule 3.

(2) The words and expressions used herein and not defined in these rules but defined in the Act or in the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, shall have the same meanings as assigned therein to them.