Definitions and Interpretations,

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..... pliance report means the compliance report duly authenticated 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 comp .....

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..... ed in clause (h) of section 2 of the Fertilizer (Control) Order, 1985 made under section 3 of the Essential Commodities Act, 1955 (10 of 1955) or included under Chapter 31 of the Central Excise Tariff Act, 1985 (5 of 1986), and further includes the intermediate products and articles or allied products or activities thereof; 2 [ (g) Form A-XBRL means the form prescribed in these .....

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..... and Works Accountants of India constituted under the Cost and Works Accountants Act, 1959 (23 of 1959); (k) product means any tangible or intangible good, material, substance, article, idea, know‐how, method, information, object, service, etc. that is the result of human, mechanical, industrial, chemical, or natural act, process, procedure, function, operation, technique, or .....

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..... ed to them in the Act or rules, as the case may be. ] ------------------- Notes:- 1. Inserted vide Notification No. G.S.R. 873 (E), dated 07/12/2011 2. Substituted vide Notification No. G.S.R. 864(E) dated 30-11-2012 w.e.f. 02-12-2012 before it was read as (g) Form‐A means the form specified in these rules for filing compliance report .....

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..... a group of homogenous and alike products or services, produced by using similar or same process or inputs, having similar characteristics and common unit of measurement, and having same or similar usage or application; - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindi .....

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