Section 2: Definitions
Textiles Committee (Cess) Rules, 1975Central Rules · 1963
In these rules unless the context otherwise requires-
(a) "Act means Textiles Committee Act; 1963 (41 of 1963)
(b) "Assessing Officer" means an officer appointed by the Committee for the purpose of assessing the amount of cess;
(c) "Cess" means the duty of excise leviable under sub-section (1) of Section 5A;
(d) "form" means a form annexed to these rules
(e) "manufacturer" means the manufacturer referred to in sub-section (3) of Section 5A;
(f) "section" means a section of the Act.
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