2. Definitions.- In these rules, unless the context  otherwise requires,-

(a) “Act” means Chapter V of the Finance Act, 1994 (32 of 1994);

(b) “Excise Act” means the Central Excise Act, 1944 (1 of 1944);

(c) “Form SC(ST)-1” means the form appended to these rules;

(d)  “section” means a section of the Act ;

(e) words and expressions used herein and not defined but defined in the Act or Excise Act, shall have the respective meanings assigned to them in those Acts.