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....ue Act,1963 (54 of 1963), Commissioner of Central Excise (Appeals) or Appellate Tribunal; (aa) "Appellate Tribunal" means the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962 (52 of 1962); (aaa) "broker" or "commission agent" means a person who in the ordinary course of business makes contracts for the sale or purchase of excisable goods f....

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....ering an unmanufactured product fit for marketing or manufacture; (d) "excisable goods" means goods specified in 3[ the Fourth Schedule ] as being subject to a duty of excise and includes salt; 1[Explanation.- For the purposes of this clause, "goods" includes any article, material or substance which is capable of being bought and sold for a consideration and such goods shall be deemed to be mark....

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....or re-labeling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer, and the word "manufacturer" shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages ....

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....e: * Repealed by Section 174 of the Central Goods And Services Tax Act, 2017 dated 12-04-2017 (Central Excise Act, 1944 (1 of 1944.) (except as respects goods included in entry 84 of the Union List of the Seventh Schedule to the Constitution)) 1. Inserted by Finance Act, 2008, w.e.f. 10.5.2008. 2. Substituted vide THE FINANCE (No. 2) ACT, 2014 , before it was read as, "Chief Commissioner o....