Section 3 in The Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable and Other Goods) Rules, 2016
3. Definitions.
- In these rules, unless the context otherwise required, -(a)"Act" means Central Excise Act, 1944 (1 of 1944);(b)"applicant manufacturer" means a manufacturer who intends to receive goods for specified use at concessional rate of duty;(c)"Form" means Form appended to these rules;(d)"information" means the information provided in Form I by the applicant manufacturer;(e)"subject goods" means the excisable goods which applicant manufacturer intends to procure at concessional rate of duty;(f)"supplier manufacturer" means a manufacturer who supplies excisable goods at concessional rate of duty to applicant manufacturer;(g)words and expressions used in these rules and not defined but defined in the Act and the rules made there under shall have the same meanings respectively assigned to them.
