Rule 3 - Definitions. - Articles of Jewellery (Collection of Duty) Rules, 2016.

3. 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; (c) assessee means a manufacturer or principal manufacturer, as the case may be, of excisable goods; (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; (f) articles means articles of jewellery or parts of articles of jewellery or both falling under Heading 7113 of the Tariff Act , wherein the expression articles of jewellery shall have the meaning assigned to it as under chapter note 9 of chapter 71 of the Tariff Act ; (g) job work means processing or working upon of raw materials or semi-finished goods supplied to the job worker, so as to complete a part or whole of the process resulting in the manufacture or finishing of articles of jewellery or parts of articles of jewellery or both falling under heading 7113 of the First Schedule to the Central Excise Tariff Act; (h) job worker means a person engaged in manufacture or processing on behalf of a principal manufacturer, from any inputs or goods supplied by the principal manufacturer, so as to complete a part or whole of the process resulting ultimately in manufacture of articles. (i) principal manufacturer means every person (not being an export-oriented unit or a unit located in a Special Economic Zone or any person who gives his pre-owned gold or any precious metal, ornaments or jewellery for the purpose of being re-made or re-conditioned or gives precious stones for the purpose of being mounted) who gets articles, produced or manufactured on his behalf, on job-work basis and causes the sale of the articles for the first time. (j) silver studded articles means articles of jewellery of silver studded with diamond, ruby, emerald or sapphire falling under Heading 7113 of the Tariff Act , wherein the expression articles of jewellery shall have the meaning assigned to it as under chapter note 9 of chapter 71 of the Tariff Act; (k) Tariff Act means the Central Excise Tariff Act, 1985 (5 of 1986) ; (l) traded articles means articles, on which appropriate duty (including nil duty) has already been paid at the time of their sale for the first time. (m) words and expressions used herein but not defined in these rules and defined in the Act shall have the meaning respectively assigned to them in the Act.