In these rules, unless the context otherwise requires,-

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

(b) "notified goods" means goods specified by the Central Government by Notification No. 29/2008-C.E.(N.T.), dated the 1st July 2008 under sub-section (1) of section 3A of the Act;

(c) "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;

(d) "pan masala" means excisable goods falling under tariff item 2106 90 20 of the First Schedule to the Tariff Act;

(e) "pan masala containing tobacco" means excisable goods defined in Note 4 of Chapter 24 of the First Schedule to the Tariff Act and falling under tariff item 2403 99 90 of the same Schedule;

(f) "retail sale price" means 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.42/2008-CE, dated the 1st July, 2008;

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

(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.