(2)All words and expressions used but not defined in these rules but defined in the [Central Excise Act, 1944] [Central Excise & Salt Act, 1944 renamed by section 71 of the Finance (no.2) Act, 1996 (33 of 1996).] (1 of 1944) [and the rules made there under shall have the meanings assigned to them in that Act and rules.] [Substituted (w.e.f. 16.07.2001) by M.F. (D.R.) Notification No. 5/2001-ST, dated 09.07.2001.]
