Specified Goods under section 12

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....of Finance (Department of Revenue) Central Excise No. 69/59 (G.S.R. No. 822 of 1959), dated the 18th July, 1959, the Central Government hereby declares that the provisions of sub-section (1) of Section 105, Section 110, Section 115 [excluding clauses (a) and (e) of sub-section (1)] clause (a) of Section 118, Sections 119, 120, 121 and 124, clause (b) and sub-clause (ii) of clause (c) of sub-sectio....

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....ral Excise Officer not inferior in rank to a Sub-inspector"; (iv) references to "proper officer" shall be deemed to be references to "proper officer as defined in clause (xi) of Rule 2 of the Central Excise Rules, 1944"; and (v) references to "smuggled goods" shall be deemed to be references to "excisable goods which have been removed in contravention of any of the provisions of the Central Ex....

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.... Rules, 1944"; (ii) the reference to "the rules" shall be deemed to be a reference to the "Central Excise Rules, 1944"; (iii) in the proviso, the reference to "goods which are sought to be smuggled" shall be deemed to be a reference to "goods which are sought to be removed in contravention of any of the provisions of the Central Excise Rules, 1944". 4. In the said clause (a) of Section 118, -....