- In these rules, unless the context otherwise requires,(a)"Act" means the Industries (Development and Regulation) Act, 1951 (65 of 1951);(b)"Cess" means the cess levied and collected in terms of Order No. S.O. 125(E), dated 24th February, 1993 of Department of Industrial Development, issued under sub-section (1) of Section 9 of the Act;(c)"Collecting Agency" means the Development Commissioner for Cement Industry, Government of India, or such other officer or authority as may be authorised by the Central Government to collect the amount of cess on its behalf under the Act;(d)"Development Council" means the Development Council for Central Industry established under Section 6 of the Act;(e)"cement" means any variety of cement manufactured in India, and includes portland pozzolana cement, blast furnace slag cement, water-proof (hydrophobic) cement rapid hardening cement, low heat cement, masonry cement, high strength ordinary portland cement, oil well cement and white cement;(f)"manufacturer" means any cement plant producing cement, excluding cement plants of capacity less than 99,000 tonnes per annum based on rotary kiln :and 66,000 tonnes per annum based on vertical shaft kilns;(g)words and expressions used herein and not defined but defined in the Act or the rules made thereunder, shall have the meanings respectively assigned to them in that Act or the rules.
