Rule 2 - Definitions - Central Excise Rules, 2002

2. Definitions .- In these rules, unless the context otherwise requires, - (a) Act means the Central Excise Act, 1944 ( 1 of 1944); (b) assessment includes self-assessment of duty made by the assessee and provisional assessment under rule 7; (c) assessee means any person who is liable for payment of duty assessed or a producer or manufacturer of excisable goods or a registered person of a private warehouse in which excisable goods are stored and includes an authorized agent of such person; (d) Board means the Central Board of Excise and Customs constituted under the Central Board of Revenue Act, 1963 (54 of 1963); (e) duty means the duty payable under section 3 of the Act; 1 [(ea) large taxpayer means a person who,- (i) has one or more registered premises under the Central Excise Act, 1944 (1 of 1944); or (ii) has one or more registered premises under Chapter V of the Finance Act, 1994 (32 of 1994); and is an assessee under the Income Tax Act, 1961 (43 of 1961), who holds a Permanent Account Number issued under section 139A of the said Act, and satisfies the conditions and observes the procedures as notified by the Central Government in this regard.] (f) notification means the notification published in the Official Gazette; (g) Tariff Act means the Central Excise Tariff Act, 1985 (5 of 1986); (h) warehouse means any place or premises registered under rule 9; and (i) words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act. *************************** Notes : 1. Definition of large tax payer has been inserted with effect from 30-9-2006 vide notification no. 18/2006 CE(NT) dated 30-9-2006