Section 2 in Customs, Excise & Service Tax Appellate Tribunal (Procedure for Appointment as President) Rules, 2016
2. Definitions.
- In these rules, unless the context otherwise requires, -(a)"Act" means the Customs Act, 1962 (52 of 1962);(b)"President" means the President of Customs, Excise and Service Tax Appellate Tribunal;(c)Words and expressions used and not defined in these rules but defined in the Act shall have the meanings respectively assigned to them in the Act.
