- In this Act, unless the context otherwise requires,-(a)[ "adjudicating authority" means an authority competent to pass any order or decision under this Act, but does not include the Administrator, Collector (Appeals) or Appellate Tribunal; [Substituted by Act 44 of 1980, (w.e.f. 11-10-1982).](aa)"Administrator" means the Administrator appointed under Section 4;(aaa)"Appellate Tribunal" means the Customs, Excise and Gold (Control) Appellate Tribunal constituted under Section 129 of the Customs Act, 1962 (52 of 1962);](b)"article" means any thing (other than ornament), in a finished form, made of, manufactured from or containing, gold, and includes-(i)any gold coin,(ii)broken pieces of an article, but does not include primary gold;(c)"artisan" means a person (other than a certified goldsmith) who is employed by a licensed dealer, whether on cash or deferred payment or on commission, remuneration or other valuable consideration, to make, manufacture, prepare, repair, polish or process any article or ornament or to melt, process or convert gold for the purpose of making, manufacturing, preparing, repairing or processing any article or ornament;(d)"certified goldsmith" means a self-employed goldsmith who holds a valid certificate, referred to in Section 39;(e)"coin" means a thing which is stamped and issued by or on behalf of Government or by any other authority in exercise of its sovereign power in order to be used for the time being as money, whether such coin is a current coin or not;(ee)[ "Collector (Appeals)" means a Collector of Central Excise (Appeals) or a Collector of Customs (Appeals) appointed under Section 4 to be a Collector (Appeals) for the purposes of this Act;] [Inserted by Act 44 of 1980, (w.e.f. 11-10-1982).](f)"commencement of Part XII-A of the Defence of India Rules, 1962" means the day on which that Part was initially inserted into the Defence of India Rules, 1962, that is to say, the tenth day of January, 1963;(g)"company" means a company as defined in Section 3 of the Companies Act, 1956 (1 of 1956), and includes a foreign company as defined in Section 591 of the said Act;(h)"dealer" means any person who carries on, directly or otherwise, the business of making, manufacturing, preparing, repairing, polishing, buying, selling, supplying, distributing, melting, processing or converting, gold whether for cash or for deferred payment or for commission, remuneration or other valuable consideration, and includes-(i)a Hindu undivided family which carries on such business;(ii)a local authority, company, society registered under the Societies Registration Act, 1860 (21 of 1860), co-operative society incorporated under any law with respect to co-operative societies, club, firm or other association of persons which carries on such business, or-(a)buys or accepts gold (for the purpose of making ornaments) from,(b)makes, manufactures, prepares, repairs or polishes ornaments for,(c)processes, melts or converts gold (for the purpose of making ornaments) for,(d)sells, supplies or distributes ornaments or other gold (for the purpose of making ornaments) to, its members;(iii)a commission agent, broker, del credere agent, auctioneer or other mercantile agent, by whatever name called, who carries on such business on behalf of any principal, but does not include the Reserve Bank of India, the State Bank of India, any subsidiary bank as defined in clause (k) of Section 2 of the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959), or any banking company as defined in clause (c) of Section 5 of the Banking Regulation Act, 1949 (10 of 1949), in so far as such bank sells or transfers, or exhibits for sale or transfer, any gold.Explanation. - For the purposes of this Act-(a)every person who acts as an agent of a dealer residing outside India and carries on the business of such dealer in India or acts on behalf of such dealer as-(i)a mercantile agent as defined in the Sale of Goods Act, 1930 (3 of 1930), or(ii)an agent for handling gold or documents of title relating to gold, or(iii)an agent for the collection or payment of sale price of gold or as a guarantor for such collection or payment; and(b)every branch in India of a firm or company having its registered office outside India, if such firm or company is a dealer,shall be deemed to be a dealer;(i)"declaration" means a declaration which is required by this Act or was required by Rule 126-I, of the Defence of India Rules, 1962, or the Gold (Control) Ordinance, 1968 (6 of 1968) to be made with regard to the ownership, possession, custody or control of gold;(j)"gold" means gold, including its alloy (whether virgin, melted or re-melted, wrought or unwroght), in any shape or form, or a purity or not less than nine carats and includes primary gold, article and ornament;(k)"gold coin" means a coin made of gold of any purity, whether such purity exceeds nine carats or not;(l)"Gold Control Officer" means a Gold Control Officer appointed under Section 4;(m)"licensed dealer" means a dealer who holds a valid licence granted under Section 27 authorising him to carry on business as a dealer;(n)"licensed refiner" means a refiner who holds a valid licence grated under Section 17 authorising him to carry on business as a refiner;(o)"notification" means a notification published in the Official Gazette;(p)"ornament" means a thing, in a finished form, meant for personal adornment or for the adornment or any idol, deity or any other object of religious worship, made of, or manufactured from, gold, whether or not set with stones or gems (real or artificial), or with pearls (real, cultured or imitation) or with all or any of them, and includes parts, pendants or broken pieces of ornament.Explanation. - For the purposes of this Act, nothing made of gold, which resembles an ornament, shall be deemed to be an ornament unless the thing (having regard to its purity, size, weight, description or workmanship) is such as is commonly used as ornament in any State or Union Territory;(q)"prescribed" means prescribed by rules made under this Act;(r)"primary gold" means gold in any unfinished or semi-finished form and includes ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires;(s)"refiner" means a person who, being the owner, lessee or occupier of a refinery, is engaged in the business of melting, assaying, refining, alloying or extracting gold from any ore, salt or chemicals or subjecting it to any other process;(t)"refinery" means a place where gold is melted, assayed, refined, alloyed or extracted from any ore, salt or chemicals or subjected to any other process for the purpose of making primary gold and includes a place where gold is assayed at the request of any dealer or other person, whether for the purpose of making primary gold or not, but does not include a place where gold is melted, alloyed or subjected to any other process by a licensed dealer or his artisan or a certified goldsmith for the purpose of making, manufacturing, preparing, repairing, polishing or processing any article or ornament;(u)"standard gold bar" means primary gold of such fineness, dimensions, weight and description and containing such particulars as may be prescribed;(v)"value", in relation to primary gold, article or ornament, means,-(i)when the gold is seized under this Act, the market price of such gold as on the date on the seizure thereof,(ii)when the gold is not available for seizure, the market price of such gold as on the date on which the notice referred to in Section 79 is issued.Explanation. - "market price",-(i)in relation to gold seized, means the price at which such gold is ordinarily sold or offered for sale at, or near to, the place of seizure; and(ii)in relation to any other gold, means the price at which such gold is ordinarily sold or offered for sale at, or near to, the place where the offence in relation to that gold is detected.
