(1) In these rules, unless the context otherwise requires,-
(a) "Act”, means the Karnataka Excise Act, 1965 (Karnataka Act 21 of 1966);
(b) “Applicant” means the Coconut Producers Company or Farmer Producers Organization;
(c) “Coconut Farmer” means a person growing coconut trees in his own land, not less than 5 healthy bearing palms.
(d) “Coconut Development Board (CDB)” means the Board established under the Coconut Development Board Act,1979 (Central Act 5 of 1979);
(e) “Coconut Producers Company (CPC)” means a federation of association of coconut farmers and registered or deemed to have been registered under the Companies Act, 2013 and subsequently registered with the Coconut Development Board;
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(f) "Competent Authority" means the Deputy Commissioner of Excise of the concerned district;
(g) “Farmer Producers Organization (FPO)” means a Company registered under the Companies Act, 2013 having minimum of 1000 coconut farmers as its members;
(h) "Form" means forms appended to these rules;
(i) "Horticulture Department" means the Horticulture Department of Government of Karnataka;
(j) "Neera Technician" means trained person in tapping of Neera methodically by Horticulture Department, Coconut Producers Company or Coconut Development Board or Farmer Producers Organisation;
(k) "Licence" means the permission granted to Coconut Producers Company or Farmer Producers Organisation by the Competent Authority to extract and collect Neera from the coconut trees and for manufacture of value added products from Neera and distribution of Neera and its value added products;
(l) "Palm tax" means a specified amount levied in respect of each coconut tree marked by the marking officer (Revenue Officer not below the rank of Revenue Inspector) in the licenced coconut garden;
(m) "Processing cum Storage Unit" means the room or building specified in the licence for processing and storing (including cold storage) of Neera and its products;
(n) “Tree” means a Coconut tree;
(o) "Value added products” from Neera include packed Neera, fresh Neera dispensed through a cold chain, Neera syrup, Neera honey, Neera jaggery, Neera cookies, Neera chocolates, Neera candy and Neera sugar or any other products in which Neera or Neera concentrate or Neera sugar is an ingredient;
(2) All other words and expressions used herein and not defined in these rules shall have the meaning respectively assigned to them in the Act and other rules framed thereunder.