Chapter II AIndicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund (From Section 12A to Section 12D )
Central excise definitions clarify manufacture, excisable goods, marketability, statutory officers, sales, and wholesale dealing under the Act Section 2 defines the principal terms used in central excise law, including adjudicating authority, Appellate Tribunal, Central Excise Officer, excisable ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Central excise definitions clarify manufacture, excisable goods, marketability, statutory officers, sales, and wholesale dealing under the Act
Section 2 defines the principal terms used in central excise law, including adjudicating authority, Appellate Tribunal, Central Excise Officer, excisable goods, factory, manufacture, sale, purchase, and wholesale dealer. Excisable goods are goods specified in the Fourth Schedule as subject to excise duty, with marketability attributed to goods capable of being bought and sold for consideration. Manufacture includes specified incidental, ancillary, packing, labelling, pricing, and marketability-enhancing processes. Wholesale dealer includes qualifying brokers or commission agents who stock goods for sale. The provision also identifies prescribed rules and records omitted definitions and later statutory amendments.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
