2. Definitions.-In these rules, unless the context otherwise requires,-
(a) “Act” means the Central Excise Act, 1944 (1 of 1944);
(b) “capital goods” means,-
(i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, heading No. 68.02 and sub-heading No. 6801.10 of the First Schedule to the Tariff Act;
(ii) pollution control equipment
(iii) components, spares and accessories of the goods specified at (i) and (ii) above;
(iv) moulds and dies;
(v) refractories and refractory materials;
(vi) tubes and pipes and fittings thereof; and
(vii) storage tank,
used in the factory of the manufacturer of the final products, but does not include any equipment or appliance used in an office;
(c) “Customs Tariff Act” means the Customs Tariff Act, 1975 (51 of 1975);
(d) “exempted goods” means goods which are exempt from the whole of the duty of excise leviable thereon, and includes goods which are chargeable to “Nil” rate of duty;
(e) “final products” means excisable goods manufactured or produced from inputs;
(Clause (e) has been substituted vide
Ntf. No. 12/2004-CE(N.T.), Dt. 09/07/2004)
[OLD -(e) “final products” means excisable goods manufactured or produced from inputs, except matches;
](f) “first stage dealer” means a dealer who purchases the goods directly from,-
(i) the manufacturer under the cover of an invoice issued in terms of the provisions of Central Excise Rules, 2002 or from the depot of the said manufacturer, or from premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer, under cover of an invoice; or
(ii) an importer or from the depot of an importer or from the premises of the consignment agent of the importer, under cover of an invoice;
(g) “input” means all goods, except
light diesel oil high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not, and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used for manufacture of final products or for any other purpose, within the factory of production.
Explanation 1.- The
light dieseal oil, high speed diesel oil or motor spirit, commonly known as petrol, shall not be treated as an input for any purpose whatsoever.
Explanation 2.- Inputs include goods used in the manufacture of capital goods which are further used in the factory of the manufacturer;
(In clause (g) & Explanation 1. - Bold words has been inserted vide
Ntf. No. 13/2003-CE(NT), DT. 01/03/2003)
(h) "manufacturer" or "producer" in respect of
yarns or fabrics falling under Chapter 50, 51, 52, 53, 54, 55, 58 or 60, readymade garments falling under Chapter 61 or 62 or made up textile articles falling under Chapter 63 of First Schedule to the Tariff Act [OLD - yarns or fabrics falling under Chapter 50, 51, 52, 53, 54, 55, 58 or 60 or readymade garments falling under Chapter 61 or 62 of First Schedule to the Tariff Act
], includes a person who is liable to pay duty of excise leviable on such goods under sub-rule (1) of rule 12B of the Central Excise Rules, 2002;
(In clause (h) bold words and figures has been substituted vide
NTF. NO. 28/2003-CE(N.T.), DT. 01/04/2003)
(Clause (h) has been substituted vide
NTF. NO. 25/2003-CE(N.T.), DT. 25/03/2003)
[OLD -(h) “manufacturer” or “producer” in respect of goods falling under Chapter 61 or 62 of the First Schedule to the Tariff Act shall include a person who is liable to pay the duty of excise leviable on such goods under sub-rule (3) of rule 4 of the Central Excise Rules, 2002;
](i) “notification” means the notification published in the Official Gazette;
(j) “Tariff Act” means the Central Excise Tariff Act, 1985 (5 of 1986);
(k) “second stage dealer” means a dealer who purchases the goods from a first stage dealer;
(l) words and expressions used in these rules and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.
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