Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods), Rules 2016

Rule 3. Definition

In these rules, unless the context otherwise requires,-

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

(b) "exemption notification" means a notification issued under sub-section (1) of section 25 of the Act;

(c) "information" means the information provided by the manufacturer who intends to avail the benefit of an exemption notification.