Section 2 in The Service Tax and Central Excise (Furnishing of Annual Information Return) Rules, 2016
2. Definitions.
(1)In these rules, unless the context otherwise requires,-(a)"Aggregate value of clearances" has the same meaning as assigned to it in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 9/2003-Central Excise dated the 1st March 2003, published vide number G.S.R. 139, dated the 1st March , 2003;(b)"Board" means the Central Board of Excise and Customs constituted under the Central Board of Revenue Act, 1963 (54 of 1963);(c)"Digital signature" has the same meaning as assigned to it in the Information Technology Act, 2000 (21 of 2000);(d)"Form" means Form appended to these rules.(2)Words and expressions used herein and not defined but defined in the Finance Act, 1994 (32 of 1994) and the Central Excise Act, 1944 (1 of 1944) and the rules made thereunder, shall have the meanings respectively assigned to them in those Acts and rules.
