Rule 2 - Definitions - Central Excise Rules, 2017

2. Definitions.- (1) 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 under Rule 6 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 authorised 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; (f) notification means the notification published in the Official Gazette; (g) warehouse means any place or premises registered under rule 9; and (2) The words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.