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RCS is an electromagnetic signature of a scatterer, and is the acronym for radar cross section.. Provided an EM wave hits a scatterer (an obstacle), it induces currents on the scatterer which then is a source of scattered fields.. This scattered field in far field region as a function of azimuth and elevation angles theta and pi is the radar cross section.. It is extensively used in defence industry for identifying aircrafts which might enter in restricted air-space.
Cloaking is a technology by which one can hide electromagnetically an object.. Its a new technology in itself, with metamaterial cloaking being an area of latest research..
In analogous terms,some radar absorbing materials can reduce the RCS levels for an object and hence it cannot be detected by the receiver (as if the object doesn't exist).