Rule 2 - Definitions - Clean Energy Cess Rules, 2010

2. Definitions . - In these rules, unless the context otherwise requires, - (a) Act means the Finance Act, 2010 (14 of 2010) ; (b) Board means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (c) cess means the Clean Energy Cess levied under section 83 of the Act ; (d) Central Excise Officer shall have the meaning assigned to it in the Central Excise Act, 1944(1 of 1944) ; (e) mine shall have the meaning assigned to it under Mines Act,1952 (32 of 1952); (f) producer means any person engaged in the production of specified goods and includes a owner or agent as defined under section 2 of the Mines Act, 1952 (32 of 1952); (g) removal means despatch of specified goods from a mine and shall include despatch of such goods for captive consumption within that mine for any purpose other than for raising of such goods; (h) specified goods means raw coal, raw lignite and raw peat.