Section 2(a) in The Companies (Cost records and audit) Rules, 2014
(a)"Act" means the Companies Act, 2013 (18 of 2013);(aa)[ "Customs Tariff Act Heading" means the heading as referred to in the Additional Notes in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)] [Substituted by Notification No. G.S.R. 1526(E), dated 20.12.2017 (w.e.f. 30.6.2014).]
