Rule 3 - Definition - Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016.

3. Definition. - In these rules, unless the context otherwise requires,- (a) Act means the Customs Act, 1962 (52 of 1962); (b) exemption notification means a notification issued under sub-section (1) of section 25 of the Act ; (c) information means the information provided by the manufacturer who intends to avail the benefit of an exemption notification.