- In these rules, unless the context otherwise requires,-(a)"Act" means the Finance Act, 2010 (14 of 2010);(b)"Board" means the Central Board of Excise and Customs constituted under the Central Board of Revenue Act, 1963 (54 of 1963);(c)"cess" means the Clean Energy Cess levied under Section 83 of the Act;(d)"Central Excise Officer" shall have the meaning assigned to it in the Central Excise Act, 1944 (1 of 1944);(e)"mine" shall have the meaning assigned to it under Mines Act, 1952 (32 of 1952);(f)"producer" means any person engaged in the production of specified goods and includes a owner or agent as defined under Section 2 of the Mines Act, 1952 (32 of 1952);(g)"removal" means despatch of specified goods from a mine and shall include despatch of such goods for captive consumption within that mine for any purpose other than for raising of such goods;(h)"specified goods" means raw coal, raw lignite and raw peat.
