In this Act unless the context otherwise requires -
a) 'Act', means the ' Meghalaya Cement Cess Act, 2010;
(b) 'Cement', means the cement produced by the Cement Factories within the State of Meghalaya;
(c) 'Cess'; means a cess leviable under Section 3 on cement produced;
(d) 'Godown', means any stack-yard or warehouse where the finished products (manufactured cement) is stacked for sale or transfer;
,(e) 'Government', means the Government of the State of Meghalaya;
(f) 'prescribed', means 'prescribed by the Rules made under this Act;
(g) 'Produce', means goods manufactured from raw material~.
(h) 'remove' means to transport the Cement from the dumping: place for transfer or trading, and ' .
(i) 'Section', means a section of this Act.