Definitions and Interpretations.

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.... an auditor appointed to conduct an audit of cost records, under sub-section (2) of section 233B of the Act;      ^1[(c) Form I-XBRL" means the Form prescribed in these rules for filing cost audit report and other documents with the Central Government in the electronic mode and in the manner prescribed under rule 5 of the Companies (Filing of Documents and Forms in Extensibl....

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....l act, process, procedure, function, operation, technique, or treatment and is intended for use, consumption, sale, transport, store, delivery or disposal.      ^3[(g) "Product or Activity Group" means the product or activity groups notified vide S.O. 1747(E), dated the 7th August, 2012';]      (h) "Report" means cost audit report duly audited and sign....

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....t was read as:-  "(d) "Form-II" means the Form of the cost auditor's report and includes auditor's observations and suggestions, and Annexure to the cost audit report;" 3. Substituted vide Notification G.S.R. 861(E), Dated 30-11-2012, before it was read as:-  "Product Group" in relation to tangible products means a group of homogenous and alike products, produced from same raw materia....