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<h1>Key Definitions in Central Excise Rules 2017: Act, Assessment, Assessee, Board, Duty, Notification, Warehouse Explained</h1> In the Central Excise Rules, 2017, several key definitions are provided to clarify terms used within the rules. 'Act' refers to the Central Excise Act, 1944. 'Assessment' includes both self-assessment and provisional assessment of duty. An 'assessee' is any person liable for duty payment, including producers, manufacturers, or registered warehouse operators. The 'Board' is the Central Board of Excise and Customs. 'Duty' is the payable amount under section 3 of the Act. 'Notification' refers to official publications in the Gazette, and 'warehouse' is any registered premises under rule 9. Undefined terms follow meanings from the Act.