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of <h1>Understanding Key Terms in Central Excise Rules 2002: Assessment, Assessee, Duty, and More Explained</h1> The Central Excise Rules, 2002, provide definitions for terms used within the rules. 'Act' refers to the Central Excise Act, 1944. 'Assessment' encompasses self-assessment and provisional assessment. An 'assessee' is anyone liable for duty payment, including producers, manufacturers, or registered warehouse persons. The 'Board' is the Central Board of Excise and Customs. 'Duty' is the payable amount under section 3 of the Act. A 'large taxpayer' has registered premises under relevant acts and holds a Permanent Account Number. 'Notification' is an official publication. The 'Tariff Act' is the Central Excise Tariff Act, 1985, and 'warehouse' is a registered storage place. Unspecified terms follow definitions in the Act.
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