2. 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 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 authorized 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;

(ea) "large taxpayer" means a person who,- has one or more registered premises under the Central Excise Act, 1944 (1 of 1944); or has one or more registered premises under Chapter V of the Finance Act, 1994 (32 of 1994); and is an assessee under the Income Tax Act, 1961 (43 of 1961), who holds a Permanent Account Number issued under section 139A of the said Act, and satisfies the conditions and observes the procedures as notified by the Central Government in this regard.

(Please refer NTF. NO. 20/2006-CE, (N.T.), DT. 30/09/2006 - Condition & procedure for large taxpayer - CONSENT FORM)

(Above sub-rule (ea) has been inserted vide NTF. NO. 18/2006-CE(N.T.), Dt. 30/09/2006)

(f) “notification” means the notification published in the Official Gazette;

(g) “Tariff Act” means the Central Excise Tariff Act, 1985 (5 of 1986);

(h) “warehouse” means any place or premises registered under rule 9; and

(i) words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.

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