Rule 3 - Definitions - Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable and Other Goods) Rules, 2016

3. Definitions.- In these rules, unless the context otherwise required, - (a) Act means Central Excise Act, 1944 ( 1 of 1944); (b) applicant manufacturer means a manufacturer who intends to receive goods for specified use at concessional rate of duty; (c) Form means Form appended to these rules; (d) information means the information provided in Form I by the applicant manufacturer; (e) subject goods means the excisable goods which applicant manufacturer intends to procure at concessional rate of duty; (f) supplier manufacturer means a manufacturer who supplies excisable goods at concessional rate of duty to applicant manufacturer; (g) words and expressions used in these rules and not defined but defined in the Act and the rules made there under shall have the same meanings respectively assigned to them.