Section 2 in The Customs And Excise Revenues Appellate Tribunal Act, 1986
2. Definitions.
In this Act, unless the context otherwise requires,--(a)"Appellate Tribunal" means the Customs and Excise Revenues Appellate Tribunal constituted under section 3;(b)"appointed day" means the date with effect from which the Appellate Tribunal is established, by notification, under section 3;(c)"Bench" means a Bench of the Appellate Tribunal;(d)"Board" means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963);(e)"Central Excises Act" means the Central Excises and Salt Act, 1944 (1 of 1944);(f)"Central Excise Tariff Act" means the Central Excise Tariff Act, 1985 (5 of 1986);(g)"Customs Act" means the Customs Act, 1962 (52 of 1962);(h)"Customs, Excise and Gold (Control) Appellate Tribunal" means the Customs, Excise and Gold (Control) Appellate Tribunal constituted under section 129 of the Customs Act;(i)"Customs Tariff Act" means the Customs Tariff Act, 1975 (51 of 1975);(j)"Judicial Member" means a Member of the Appellate Tribunal appointed as such under this Act, and includes the President who possesses any of the qualifications specified in sub-section (2) of section 5;(k)"Member" means a Member (whether Judicial or Technical) of the Appellate Tribunal and includes the President;(l)"notification" means a notification published in the Official Gazette;(m)"President" means the President of the Appellate Tribunal;(n)"prescribed" means prescribed by rules;(o)"rules" means rules made under this Act;(p)"Supreme Court" means the Supreme Court of India;(q)"Technical Member" means a Member of the Appellate Tribunal who is not a Judicial Member within the meaning of clause (j);(r)words and expressions used in this Act but not defined herein and defined in the Central Excises Act, Central Excise Tariff Act, Customs Act or Customs Tariff Act, or the rules made thereunder, shall have the meanings respectively assigned to them by such Act or the rules made thereunder.
