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Definitions and Interpretations

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..... nticated and signed by a cost accountant in the specified form of compliance report; (c) "Cost Accountant" for the purpose of these rules means a cost accountant as defined in clause (b) of sub‐section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959) and who is either a permanent employee of the company or holds a valid certificate of practice under sub‐secti .....

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..... ot; means the form of the compliance report and includes Annexure to the compliance report and further includes the data or information required to be filed with the Central Government in the manner prescribed under rule 6 of the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011] (h) "Generally Accepted Cost Accounting Principles" means the principle .....

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..... r manufacturing of any form or grade of sugar, molasses, or alcohol (including ethyl alcohol, rectified spirit, absolute alcohol, denatured alcohol, power alcohol, or solvent blends etc. but excluding potable alcohol) by using any raw materials, and includes the meaning assigned to them under Chapter 17 or Chapter 22 of the Central Excise Tariff Act, 1985 (5 of 1986) or of the Customs Tariff Act, .....

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..... tuted vide Notification No. G.S.R. 865(E) dated 30-11-2012 w.e.f. 02-12-2012 before it was read as "(f) "Form‐A" means the form specified in these rules for filing compliance report and other documents with the Central Government in the electronic mode;" 3. Substituted vide Notification No. G.S.R. 865(E) dated 30-11-2012 w.e.f. 02-12-2012 before it was read as "(g) "Form& .....

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