https://www.taxtmi.com/acts?id=2 Section 2 defines the principal terms used in central excise law, including adjudicating authority, Appellate Tribunal, Central Excise Officer, excisable goods, factory, manufacture, sale, purchase, and wholesale dealer. Excisable goods are goods specified in the Fourth Schedule as subject to excise duty, with marketability attributed to goods capable of being bought and sold for consideration. Manufacture includes specified incidental, ancillary, packing, labelling, pricing, and marketability-enhancing processes. Wholesale dealer includes qualifying brokers or commission agents who stock goods for sale. The provision also identifies prescribed rules and records omitted definitions and later statutory amendments. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 13 Jul 2026 14:16:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2 Section 2 defines the principal terms used in central excise law, including adjudicating authority, Appellate Tribunal, Central Excise Officer, excisable goods, factory, manufacture, sale, purchase, and wholesale dealer. Excisable goods are goods specified in the Fourth Schedule as subject to excise duty, with marketability attributed to goods capable of being bought and sold for consideration. Manufacture includes specified incidental, ancillary, packing, labelling, pricing, and marketability-enhancing processes. Wholesale dealer includes qualifying brokers or commission agents who stock goods for sale. The provision also identifies prescribed rules and records omitted definitions and later statutory amendments. Act-Rules Central Excise Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2