2. Definitions.

(1) In these rules, unless the context otherwise requires,-

(a) "Chapter" means the Chapter V of the Finance Act, 1994 (32 of 1994);

(b) "Section" means a section of the Chapter.

(2) All other words and expressions used herein shall have the meaning assigned to them under the Chapter or rules made thereunder and if such words and expressions are not defined in the Chapter but defined in the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, they shall have the meaning assigned to them in that Act or the rules made thereunder.