In these rules, unless the context otherwise requires.

(a) "Participating States"

means the parties participating in the Trade Expansion and Economic Co-operation Agreement concluded with India on the 23rd December, 1967;

(b) "Rules of Origin of Goods"

in relation to an article, means the conditions of origin set out in Annexure II appended to the Trade Expansion and Economic Co-operation Agreement concluded on the 23rd December, 1967, and set out in the Schedule to these rules;

(c) "Special Tariff Concession"

in relation to an article, means the exemption granted by the notification of the Government of India in the Department of Revenue and Banking, No. 341-Customs, dated the 2nd August, 1976 in force for the time being, from the payment of duty of customs;

(d) words and expressions used in these rules and not defined but defined in the Customs Act, 1962 (52 of 1962), shall have the meanings, respectively, assigned to them in that Act.