Section 2(1) in The Service Tax and Central Excise (Furnishing of Annual Information Return) Rules, 2016
(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.
