Rule 2 - Definitions - Customs, Excise & Service Tax Appellate Tribunal (Procedure for Appointment as President) Rules, 2016

2. Definitions .- In these rules, unless the context otherwise requires,_ (a) Act means the Customs Act, 1962 (52 of 1962) ; (b) President means the President of Customs, Excise and Service Tax Appellate Tribunal; (c) Words and expressions used and not defined in these rules but defined in the Act shall have the meanings respectively assigned to them in the Act.