Rule 2 - Definitions - Central Excise Valuation (Determination of Price of Excisable goods) Rules, 2000

2. In these rules, unless the context otherwise requires,- (a) "Act" means the Central Excise Act, 1944 (1 of 1944); (b) "normal transaction value" means the transaction value at which the greatest aggregate quantity of goods are sold; (c) "value" means the value referred to in Section 4 of the Act; (d) words and expressions used in these rules and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.