Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 3] [Entire Act] Union of India - Subsection Section 3(c) in Articles of Jewellery (Collection of Duty) Rules, 2016 (c)"assessee" means a manufacturer or principal manufacturer, as the case may be, of excisable goods;
