Rule 3 - Definition - Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.

3. Definition. - In these rules, unless the context otherwise requires, - (a) Act means the Customs Act, 1962 (52 of 1962) ; 1 [ (aa) capital goods means goods, the value of which is capitalised in the books of account of the importer; ] 5 [ (ab) common portal means the common customs electronic portal as referred to in section 154C of the Act; (ac) customs automated system means the Indian Customs Electronic Data Interchange System; (ad) date of import means the date of the order made under section 47 of the Act permitting clearance of such goods; ] (b) exemption notification means a notification issued under sub-section (1) of section 25 of the Act ; (c) information means the information provided by the manufacturer who intends to avail the benefit of an exemption notification; 2 [ (ca) job work means any treatment, process or manufacture, consistent with the exemption notification undertaken by a person on goods belonging to the importer except gold, jewellery and articles thereof, and other precious metals or stones; and the term job worker shall be construed accordingly; ] (d) Jurisdictional Custom Officer means an officer of Customs of a rank equivalent to the rank of Superintendent or an Appraiser exercising jurisdiction over the premises where either the imported goods shall be put to use for manufacture or for rendering output services; 3 [ (e) manufacture means the processing of raw materials or inputs by the importer in any manner that results in emergence of a new product having a distinct nature or character or use or name; and the term manufacturer shall be construed accordingly; ] 4 [ (f) output service means supply of service excluding after-sales service, utilizing imported goods. ] ************* NOTES:- 1. Inserted vide Notification No. 09/2021 - Customs (N. T.) dated 01-02-2021 w.e.f. 02-02-2021 2. Inserted vide Notification No. 09/2021 - Customs (N. T.) dated 01-02-2021 w.e.f. 02-02-2021 3. Substituted vide Notification No. 09/2021 - Customs (N. T.) dated 01-02-2021 w.e.f. 02-02-2021 before it was read as (e) manufacture means the processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term manufacturer shall be construed accordingly; 4. Substituted vide Notification No. 09/2021 - Customs (N. T.) dated 01-02-2021 w.e.f. 02-02-2021 before it was read as (f) output service means supply of service with the use of the imported goods. 5. Inserted vide Notification No. 07/2022 - Customs (N. T.) dated 01-02-2022 w.e.f. 01-03-2022