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Definitions and Interpretations
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.... include any bulk drug included in any bona fide Allopathic, Ayurvedic, Homeopathic, Sidha or Unani (Tibb) systems of medicine; (c) "compliance report" means the compliance report duly authenticated and signed by a cost accountant in the specified form of compliance report; (d) "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 holds a valid certificate of practice under sub‐section (1) of section 6 and who is dee....
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....ceutical aids for internal or external use for or in the diagnosis, treatment, mitigation or prevention of disease in human beings or animals and shall include any medicine included in any bona fide Allopathic, Ayurvedic, Homeopathic, Sidha or Unani (Tibb) systems of medicine; (j) "Generally Accepted Cost Accounting Principles" means the principles of cost accounting issued by the Institute; (k) "Institute" means the Institute of Cost and Works Accountants of India constituted under the Cost and Works Accountants Act, 1959 (23 of 1959); (l) "pharmaceut....
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....e rules but not defined, and defined in the Act and rules made under clause (d) of sub‐section (1) of section 209 of the Act shall have the same meanings as assigned to them in the Act or rules, as the case may be.] -------------------- Notes:- 1. Inserted vide Notification G.S.R. 874 (E)., dated 07/12/2011 2. Substituted vide Notification No. G.S.R. 863(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. Substituted vide Notification No. G.S.R. 863(E) dated 30-11-2012 w.e.f. 02-12-2012 before it was....