Section 3 in The Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017
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;(d)"Jurisdictional Custom Officer" means an officer of Customs of a rank equivalent to the rank of Superintendent or an Appraiser exercising jurisdiction over the premises where either the imported goods shall be put to use for manufacture or for rendering output services;(e)"manufacture" means the processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term "manufacturer" shall be construed accordingly;(f)"output service" means supply of service with the use of the imported goods.
