In these rules, unless the context otherwise requires, -

(a) "Act" means the Central Excise Act, 1944 (1 of 1944);

(b) "chewing tobacco" means chewing tobacco falling under tariff item 2403 99 10 of the First Schedule to the Tariff Act;

(c) "notified goods" means unmanufactured tobacco, bearing a brand name, and chewing tobacco notified under sub-section (1) of section 3A of the Act by the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 10/2010-Central Excise (N.T.), dated the 27th February, 2010 dated the 27th February, 2010 and jarda scented tobacco notified under sub-section 3A of the Act by notification of the Government of India in the Ministry of Finance (Department of Revenue) no.17/2010-central Excise (N.T) dated the 13th April, 2010;

(d) "packing machine" includes all types of Form, Fill and Seal (FFS) Machines and Profile Pouch Making Machines, by whatever name called, whether vertical or horizontal, with or without collar, single track or multi-track and any other type of packing machine used for packing of pouches of notified goods;

(e) "retail sale price" means the retail sale price as specified by the Central Government, in Explanation 3 to the opening paragraph in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 16/2010-Central Excise, dated the 27th February, 2010;

(f) "Tariff Act" means the Central Excise Tariff Act, 1985 (5 of 1986);

(g) "unmanufactured tobacco" means unmanufactured tobacco, bearing a brand name, falling under tariff heading 2401 of the First Schedule to the Tariff Act;

(h) the words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.