Definitions for cess levy and manufacture expand the scope of specified goods, machines, and marketable processing under the Act.

Section 2 defines the principal expressions used in the Act, including adjudicating, appellate, revisional and administrative authorities, cess, proper officer, taxable person, Schedule, notification, prescribed, and specified goods. It also expands the meanings of factory, machine, process and manufacture for levy purposes, and treats packing, repacking, labelling, relabelling and similar treatment as part of manufacture when they make the specified goods marketable. Pan masala is defined by reference to the customs tariff item, and weight means the maximum packable weight in each pouch, tin or other container.

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