Definition

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....e of which is capitalized in the books of account of the importer; c. "customs automated system" means the Indian Customs Electronic Data Interchange System; d. "date of import" means the date of the order made by the proper officer under section 47, permitting clearance of the goods; e. "Form" means a form annexed to these rules; f. "information" means the info....

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....ther cases; i. "manufacture" means the processing of raw materials or inputs by the importer in any manner that results in emergence of a new product having a distinct nature or character or use or name; and the term "manufacturer" shall be construed accordingly; j. "notification" includes any notification issued under sub-section (1) of section 25 and section 11 of the Act; ....