Rule 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;

^{2, 1} [(ea)

"large taxpayer" means a person who,- 

(i)  has one or more registered premises under the Central Excise Act, 1944 (1 of 1944); or 

(ii) 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.]

(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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