2. Definitions.- In these rules, unless the context otherwise requires,- (a) “Act” means the Central Excise Act, 1944 (1 of 1944); (b) “Authority” means the Authority for Advance Rulings (Central Excise, Customs and Service Tax) constituted under section 28F of the Customs Act, 1962 (52 of 1962). (c) “Form- Application for Advance Ruling (Central Excise)” means the form annexed to these rules. (d) Words and expressions used and not defined herein but defined in the Act, shall have the meaning respectively, assigned to them, in the Act. | 