Section 2 in The Beedi Workers Welfare Cess Rules, 1977
2. Definitions
.-(1) In these rules, unless the context otherwise requires,-(a)"Act "means the Beedi Workers Welfare Cess Act, 1976 (56 of 1976);(b)"Cess "means the cess levied and collected under sub-section (1) of section 3 of the Act;(c)"Commissioner "means a Welfare Commissioner appointed under sub-section (1) of section 8 of the Beedi Workers Welfare Fund Act, 1976 (62 of 1976);(d)words and expressions used herein and not defined but defined in the [Central Excises and Salt Act, 1944 (1 of 1944)] or the rules thereunder, have the meanings, respectively assigned to them in that Act or the rules.
