Definitions in Central Excise Rules redefined to allocate commissioner jurisdictions and administrative roles and key operational terms. Substitution of rule 2 revises definitions in the Central Excise Rules to clarify core administrative terms-assessment, assessee, proper officer, warehouse, treasury and duty-specifies designated free trade zones, defines the maritime commissioner role for export points, and allocates territorial jurisdictions of Commissioners, Commissioners (Appeals) and Chief Commissioners for excise administration.
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 Central Excise Rules redefined to allocate commissioner jurisdictions and administrative roles and key operational terms.
Substitution of rule 2 revises definitions in the Central Excise Rules to clarify core administrative terms-assessment, assessee, proper officer, warehouse, treasury and duty-specifies designated free trade zones, defines the maritime commissioner role for export points, and allocates territorial jurisdictions of Commissioners, Commissioners (Appeals) and Chief Commissioners for excise administration.
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