Regulation 2 - Definitions - Manufacture and Other Operations in Special Warehouse Regulations, 2020

2. Definitions . (1) In these regulations, unless the context otherwise requires, - (a) Act means the Customs Act, 1962 (52 of 1962); (b) bond officer means an officer of customs in charge of a warehouse; (c) Controller of Certifying Authorities means the authority appointed under sub-section (1) of section 17 of the Information Technology Act, 2000 (21 of 2000); (d) Form means the form appended to these regulations; (e) section means the section of the Act. (2) The words and expressions used herein and not defined in these regulations but defined in the Act shall have the same meanings respectively as assigned to them in the Act.