Section 2. Definitions

2. Definitions .— In this Act, unless there is anything repugnant in the subject or context,— 9 [(a) "adjudicating authority" means any authority competent to pass any order or decision under this Act, but does not include the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)[10] [Commissioner of Central Excise (Appeals) or Appellate Tribunal;] 2. The abbreviation "%" in column (4) of this Schedule, in relation to the rate of duty, indicates that the duty on the goods to which the entry relates shall be charged on the basis of the value of the goods fixed, defined or deemed to be, as the case may be, under or in sub-section (2), read with sub-section (3) of Section 3 or Section 4 or Section 4-A of the Central Excise Act, 1944 (1 of 1944), the duty being equal to such percentage of the value as is indicated in that column. Additional Notes In this Schedule,— (1) The expression,— (a) "heading", in respect of goods, means a description in list of tariff provisions accompanied by a four digit number and includes all sub-headings of tariff items the first four digits of which correspond to that number; (b) "sub-heading", in respect of goods, means a description in the list of tariff provisions accompanied by a six digit number and includes all tariff items the first six digits of which correspond to that number; (c) "tariff item" means a description of goods in the list of tariff provisions accompanying either eight-digit number and the rate of the duty of excise, or eight digit number with blank in the column of the rate of duty; - (2) The list of tariff provisions is divided into sections, chapters and sub-chapters; - (3) In column (3), the standard unit of quantity is specified for each tariff item to facilitate the collection, comparison and analysis of trade statistics; - (4) "….." against any goods denotes that Central Excise Duty under this Schedule is not leviable on such goods. List of Abbreviations used |Abbreviations|For| |---|---| |1. Kg.|Kilogram| |2. Tu|Thousand in number| Section IV TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES NOTE In this Section, the expression "unit container" means a container, whether large or small (for example, tin, can, box, jar, bottle, bag or carton, drum, barrel or canister) designed to hold a predetermined quantity or number. ==> picture [472 x 26] intentionally omitted <== TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES NOTES 2. See now the CrPC, 1973 (2 of 1974). 3. Ins. by Act 17 of 2013, s. 94(ii). (c) vexatiously and unnecessarily seizes the movable property of any person, on pretence of seizing or searching for any article liable to confiscation under this Act; (d) commits, as such officer, any other act to the injury of any person, without having reason to believe that such act is required for the execution of his duty; shall, for every such offence, be punishable with fine which may extend to two thousand rupees. Any person wilfully and maliciously giving false information and so causing an arrest or a search to be made under this Act shall be punishable with fine which may extend to two thousand rupees or with imprisonment for a term which may extend to two years or with both. 5. Ins. by Act 18 of 1992, s. 113(5)(i)(d) (w.e.f. 4-5-1992). 6. Ins. by Act 27 of 1999, s. 131 (w.r.e.f. 16-3-1995). 7. Ins. by Act 22 of 1995, s. 78 (w.e.f. 26-5-1999). 8. Subs. by Act 10 of 2000, s. 108, for certain words (w.e.f. 12-5-2000). 9. Ins. by Act 19 of 1968, s. 38(i) (w.e.f. 11-5-1968). (c) engages in the manufacture, production or storage of such goods without having applied for the[1] [registration as] required under Section 6, or 2[(d) contravenes the provisions of any such rule with intent to evade payment of duty, then, all such goods shall be liable to confiscation and the manufacturer, producer or licensee shall be liable to a penalty not exceeding the duty leviable on such goods or[3] [five thousand rupees], whichever is greater.] 4[(5) Notwithstanding anything contained in sub-section (3), the Central Government may make rules to provide for the imposition upon any person who acquires possession of, or is in any way concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing, or in any other manner deals with, any excisable goods which he knows or has reason to believe are liable to confiscation under this Act or the rules made thereunder, a penalty[5] [not exceeding the duty leviable on such goods or[6] [five thousand rupees], whichever is greater].] 2. New Chapter III-A consisting of Ss. 23-A to 23-H ins. by Act 27 of 1999, S. 124. 3. Subs. by Act 17 of 2013, s. 95 for clause '(a) "activity" means production or manufacture of goods;'. 4. Subs. by Act 18 of 2005, s. 76, for clause (c). who or which, as the case may be, proposes to undertake any business activity in India; (ii) a joint venture in India; or (iii) a resident falling within any such class or category of persons, as the Central Government may, by notification in the Official Gazette, specify in this behalf, and which or who, as the case may be, makes application for advance ruling under sub-section (1) of Section 23-C;] 1[ Explanation .—For the purposes of this clause, "joint venture in India" means a contractual arrangement whereby two or more persons undertake an economic activity which is subject to joint control and one or more of the participants or partners or equity holders is a non-resident having substantial interest in such arrangement;] (d) "application" means an application made to the Authority under sub-section (1) of Section 23-C; 2 [(e) "Authority" means the Authority for Advance Rulings as defined in clause (e) of Section 28-E of the Customs Act, 1962 (52 of 1962);] 3[(f) "non-resident", "Indian company" and "foreign company" shall have the meaning assigned to them in clauses (30), (26) and (23-A) of Section 2 of the Income Tax Act, 1961 (43 of 1961).] 2. Sections 37B & 37C ins. by Act 79 of 1985, s. 7 (w.e.f. 27-12-1985). 3. Subs. by Act 28 of 2016, s. 144, for "such goods" (w.e.f. 14-5-2016). 4. Ins. by Act 17 of 2013, s. 100(i). (2) Every decision or order passed or any summons or notice issued under this Act or the rules made thereunder, shall be deemed to have been served on the date on which the decision, order, summons or notice is tendered or delivered by post[1] [or courier referred to in sub-section (1)] or a copy thereof is affixed in the manner provided in sub-section (1).] 2. The rules for the interpretation, the Section, Chapter Notes and the General Explanatory Notes of the Fourth Schedule shall apply to the interpretation of this Schedule. |Sl.<br>No.|Heading, Sub-heading or Tariff<br>Item|Description of goods| |---|---|---| |1.|2402 20 10 to 2402 20 90|All Goods| |2.|2403 99 10, 2403 99 20, 2403 99 30|Chewing tobacco and preparations containing chewing<br>tabacco| |3.|2403 99 90|Pan masala containing tobacco.]| ==> picture [472 x 198] intentionally omitted <== 1. Subs. by Act 18 of 1956, s. 36, for THE SECOND SCHEDULE (w.e.f. 27-4-1956). 2. Subs. by Act 18 of 2017, s. 11 and Schedule I, for THE THIRD SCHEDULE. 1[ THE FOURTH SCHEDULE [ See Section 2(d) and 2(f)(ii)] General rules for the interpretation of this Schedule Classification of goods in this Schedule shall be governed by the following principles: 2. Any reference in a heading— (a) to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled; (b) to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3. 2. In relation to products of Heading 2401 or 2402 or 2403, labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to "manufacture". 2. In relation to lubricating oils and lubricating preparations of Heading 2710, labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to "manufacture".