Definitions in Annual Information Return Rules set operative meanings and incorporate statutory definitions for compliance clarity. The rules define key terms governing the Annual Information Return regime: aggregate value of clearances (per the specified notification), Board (the statutory customs and excise board), digital signature (as defined in the Information Technology Act), and Form (the appended form). Terms not defined in these rules are to be interpreted according to meanings assigned in the Finance Act, the Central Excise Act, and subordinate rules, integrating those statutory definitions into the rules' application.
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.
Provisions expressly mentioned in the judgment/order text.
Definitions in Annual Information Return Rules set operative meanings and incorporate statutory definitions for compliance clarity.
The rules define key terms governing the Annual Information Return regime: aggregate value of clearances (per the specified notification), Board (the statutory customs and excise board), digital signature (as defined in the Information Technology Act), and Form (the appended form). Terms not defined in these rules are to be interpreted according to meanings assigned in the Finance Act, the Central Excise Act, and subordinate rules, integrating those statutory definitions into the rules' application.
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