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.... means a manufacturer or principal manufacturer, as the case may be, of excisable goods; (d) "Board" means the Central Board of Excise and Customs constituted under the Central Board of Revenue Act, 1963 (54 of 1963); (e) "duty" means the duty payable under section 3 of the Act; (f) "articles" means articles of jewellery or parts of articles of jewellery or both falling under Heading 7113....

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....(i) "principal manufacturer" means every person (not being an export-oriented unit or a unit located in a Special Economic Zone or any person who gives his pre-owned gold or any precious metal, ornaments or jewellery for the purpose of being re-made or re-conditioned or gives precious stones for the purpose of being mounted) who gets articles, produced or manufactured on his behalf, on job-work ba....