Section 2 - Definitions

Definition of manufacture clarifies which processes constitute excisable activity and who qualifies as a manufacturer.

Section 2 supplies operative definitions central to excise liability and administration: Adjudicating authority is limited to authorities empowered to pass orders under the Act; Central Excise Officer covers specified ranks and persons vested with their powers; 'broker' and 'wholesale dealer' are defined for intermediary and trading roles; manufacture includes incidental processes, specified schedule processes and packing/labeling that render goods marketable, with 'manufacturer' construed accordingly; 'excisable goods' are those in the Fourth Schedule and include salt; 'factory', 'sale' and 'purchase', 'prescribed' and the 'Fund' are also defined to govern application and enforcement.