In these rules, unless the context otherwise requires:-

(a) GSTP means the agreement on Global System of Trade Preferences among Developing Countries signed by developing countries at Belgrade, Yugoslavia on the 13th April, 1988;

(b) "notification" means the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 236/89-Customs, dated the 1st September, 1989;

(c) "Participant" means a country listed in Appendix I or Appendix II to the notification;

(d) "preferential concession", in relation to any product means the exemption granted under the notification;

(e) word and expressions used in these rules and not defined herein but defined in the Customs Act, 1962 (52 of 1962), shall have the meaning, respectively, assigned to them in that Act.