(3)For the purposes of this section,(a)assessee means the person who is liable to pay the duty of excise under this Act and includes his agent;(b)persons shall be deemed to be related if(i)they are inter-connected undertakings;(ii)they are relatives;(iii)amongst them the buyer is a relative and a distributor of the assessee, or a sub-distributor of such distributor; or(iv)they are so associated that they have interest, directly or indirectly, in the business of each other.Explanation. In this clause
