In these rules, unless the context otherwise requires,-

(a)"Act"

means the Customs Act, 1962 (52 of 1962).

(b) "Authority"

means the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961);'.

(c) "Form-Application for Advance Rulings (Customs)"

means the form annexed to these rules.

(s) Words and expressions used and not defined herein but defined in the Act, shall have the meanings respectively, assigned to them in the Act