Resident public limited company specified as class under Central Excise Act, with company and resident definitions provided. Specifies resident public limited company as a class of persons under sub-clause (iii) of clause (c) of section 23A of the Central Excise Act, 1944. The notification supplies operative definitions: 'public limited company' adopts the companies statute meaning for 'public company' and includes a private company that becomes public by the relevant corporate provision; 'resident' adopts the resident meaning from the income-tax statute insofar as it applies to a company.