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....ce report" means the compliance report duly authenticated and signed by a cost accountant in the specified form of compliance report; (c) "Cost Accountant" for the purpose of these rules means a cost accountant as defined in clause (b) of sub‐section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959) and who is either a permanent employee of the company or hol....

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....on 2 of the Fertilizer (Control) Order, 1985 made under section 3 of the Essential Commodities Act, 1955 (10 of 1955) or included under Chapter 31 of the Central Excise Tariff Act, 1985 (5 of 1986), and further includes the intermediate products and articles or allied products or activities thereof; ^2[(g) "Form A-XBRL" means the form prescribed in these rules for filing compliance repor....

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....ost and Works Accountants Act, 1959 (23 of 1959); (k) "product" means any tangible or intangible good, material, substance, article, idea, know‐how, method, information, object, service, etc. that is the result of human, mechanical, industrial, chemical, or natural act, process, procedure, function, operation, technique, or treatment and is intended for use, consumption, sale, trans....

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....********* NOTES:- 1. Inserted vide Notification No. G.S.R. 873 (E), dated 07/12/2011 2. Substituted vide  Notification No. G.S.R. 864(E) dated 30-11-2012 w.e.f. 02-12-2012 before it was read as  "(g) "Form‐A" means the form specified in these rules for filing compliance report and other documents with the Central Government in the electronic mode;" 3.....