Rule 402 - Definitions. - Refund of Anti­-Dumping Duty (Paid in Excess of Actual Margin of Dumping) Rules, 2012

2. Definitions. - In these rules, unless the context otherwise requires,- (a) Act means the Customs Tariff Act, 1975 (51 of 1975); (b) "designated authority', in relation to these rules, means any person who is appointed as the designated authority by the Central Government by notification in the Official Gazette in accordance with rule 3 of the Customs Tariff (Identification, Assessment and Collection of Anti dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995; (c) duty means the anti-dumping duty imposed under sub-section (1) or sub-section (1A) of section 9A of the Act; (d) Fund means the Consumer Welfare Fund established under section 12C of the Central Excise Act, 1944 (1of 1944); (e) importer means any person who has filed bill of entry for clearance of goods and while discharging duty liability on such goods has paid anti dumping duty in excess of the actual margin of dumping. (f) Words and expressions used and not defined in these rules shall have the meanings respectively assigned to them in the Act.