(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).]
