1[(a) "Collector" means a Collector of Customs appointed under section 3 of the Customs Act, 1969];
(b) "the Committee" means the 2[* * *] Food and Agriculture Committee set up under sub-section (1) of section 5A of the Agricultural Produce Cess Act, 1940, or any body which replaces the said Committee under sub-section (2) of that section;
(c) "lac" includes any form of manufactured or unmanufactured lac other than refuse lac;
(d) "lac cess" means the customs duty imposed by section 3.