Definitions and Interpretations.

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..... (2) of section 233B of the Act; 1[(c) Form I-XBRL" means the Form prescribed in these rules for filing cost audit report and other documents with the Central Government in the electronic mode and in the manner prescribed under rule 5 of the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011';] 2[(d) Form-II" means the Form of the cost auditor's rep .....

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..... ty Group" means the product or activity groups notified vide S.O. 1747(E), dated the 7th August, 2012';] (h) "Report" means cost audit report duly audited and signed by the cost auditor in the prescribed form of cost audit report; (i) All other words and expressions used in these rules but not defined, and defined in the Act and rules made under clause (d) of sub-section (1) of section 209 and .....

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..... ns a group of homogenous and alike products, produced from same raw materials and by using similar or same production process, having similar physical or chemical characteristics and common unit of measurement, and having same or similar usage or application; and in relation to intangible products means a group of homogenous and alike products or services, produced by using similar or same process .....

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