Section 2. In this Act

2. In this Act— (a) "The Lac Association" means the Indian Lac Association for Research, registered as a society on the twelfth day of September, 1921, under the provisions of the Societies Registration Act, 1860; XXI of 1860 (b) "Collector" means, in reference to lac exported by sea, a Customs-collector as defined in clause (c) of section 3 of the VIIII of 187 Sea Customs Act, 1878, and, in reference to lac passing out of British India by land, the Collector of the district; (c) "lac" (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 of this Act and by section 5 of the Indian Tariff Act, 1894.