Section 213 - Definitions. - Finance Act, 2016

Definitions. 213 . (1) In this Scheme, unless the context otherwise requires,- (a) Act means the Customs Act, 1962 (52 of 1962) or the Central Excise Act, 1944 (1 of 1944) or Chapter V of the Finance Act, 1994, (32 of 1994) as the case may be; (b) Assistant Commissioner means the Assistant Commissioner of Customs or the Assistant Commissioner of Central Excise or the Assistant Commissioner of Service Tax, as the case may be; (c) Commissioner means the Commissioner of Customs or the Commissioner of Central Excise or the Commissioner of Service Tax, as the case may be; (d) declarant means any person who makes a declaration under sub-section (1) of section 214; (e) designated authority means an officer not below the rank of Assistant Commissioner who is authorised to act as Assistant Commissioner by the Commissioner for the purposes of this Scheme; (f) impugned order means any order which is under challenge before the Commissioner (Appeals); (g) indirect tax dispute means a dispute in respect of any of the provisions of the Act which is pending before the Commissioner (Appeals) as an appeal against the impugned order as on the 1st day of March, 2016; (h) prescribed means prescribed by rules made under this Scheme; (i) tax includes duty or tax levied under the Act. (2) Words and expressions used herein and not defined but defined in the Act or the rules made thereunder shall have the meanings respectively assigned to them in the Act or the rules made thereunder.