(1) In these rules, unless the context otherwise requires, -

a. "Act" means the Customs Act, 1962 (52 of 1962);

b. "capital goods" means goods, the value of which is capitalized in the books of account of the importer;

c. "customs automated system" means the Indian Customs Electronic Data Interchange System;

d. "date of import" means the date of the order made by the proper officer under section 47, permitting clearance of the goods;

e. "Form" means a form annexed to these rules;

f. "information" means the information provided by the importer who intends to avail the benefit of a notification;

g. "job work" means any treatment, process or manufacture, consistent with the notification undertaken by a person on goods belonging to the importer except gold, jewellery and articles thereof, and other precious metals or stones and the term "job worker" shall be construed accordingly;

h. "jurisdictional Custom Officer" means an officer of Customs of a rank equivalent to the rank of Superintendent or Appraiser exercising jurisdiction over -

a. the premises where either the goods imported shall be put to use for manufacture or for rendering output services;

b. the primary address specified in the Importer Exporter Code issued by Directorate General of Foreign Trade in other cases;

i. "manufacture" means the processing of raw materials or inputs by the importer in any manner that results in emergence of a new product having a distinct nature or character or use or name; and the term "manufacturer" shall be construed accordingly;

j. "notification" includes any notification issued under sub-section (1) of section 25 and section 11 of the Act;

k. "output service" means supply of service excluding after-sales service, utilising imported goods.

l. "section" means a section of the Act.

m. "specified end use" means dealing with the goods imported in a manner specified in the notification and includes supply to the intended person and the term "end use recipient" shall be construed accordingly.

(2) Words and expressions used in these rules and not defined but defined in the Act shall have the same meanings as assigned to them in the said Act.