Cost means all expenditures reasonably incurred or to be incurred by the Contractor, whether on or off the point of delivery, including overhead, taxes, duties, fees and such other similar levies including corresponding incidental charges and premiums for banking and insurances, as applicable. (j) Daymeans calendar days unless otherwise specified as working days; (k) Delivery means the transfer of ownership of the Goods from the Supplier to the Procuring Entity in accordance with the terms and conditions set forth in the Contract; (l) Force Majeure means an event or situation beyond the control of the Supplier that is not foreseeable, is unavoidable, and its origins not due to negligence or lack of care on the part of the Contractor; such events may include, but not be limited to, acts of the Government in its sovereign capacity, wars or revolutions, fires, floods, epidemics, quarantine restrictions, and freight embargoes or more as included in GCC Clause 36; (m) GCC mean the General Conditions of Contract; (n) Goodsmeans raw materials, products and equipment and objects in solid, liquid or gaseous form, electricity, and related Services if the value of such Services does not exceed that of the Goods themselves; (o) Government means the Government of the People’s Republic of Bangladesh; (p) Head of the Procuring Entity means the Secretary of a Ministry or a Division, the Head of a Government Department or Directorate; or the Chief Executive; or as applicable, Divisional Commissioner, Deputy Commissioner, Zilla Judge; or by whatever designation called, of a local Government agency, an autonomous or semi-autonomous body or a corporation, or a corporate body established under the Companies Act; (q) Procuring Entity meansan Entity having administrative and financial powers to undertake Procurement of Goods, Works or Services using public funds, as specified in the PCC; (r) Related Servicesmeans Services linked to the supply of Goods contracts; (s) PCC means the Particular Conditions of Contract; (t) Subcontractormeans any natural person, private or government entity, or a combination of the above, to whom any part of the Goods to be supplied or execution of any part of the Related Services is subcontracted by the Supplier; (u) Suppliermeans a Person under contract with a Procuring Entity for the supply of Goods and related services under the Act; (v) Site means the point(s) of delivery named in the PCC (w) Writing means communication written by hand or machine duly...