(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
