Definitions.

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....f the Central Goods and Services Tax Act, 2017 (12 of 2017); (c) "Excise Act" means the Central Excise Act, 1944 (1 of 1944); (d) "exempted goods" means excisable goods which are exempt from the whole of the duty of excise leviable thereon, and includes goods which are chargeable to "Nil" rate of duty; (e) "final products" means excisable goods manufactured or produced f....

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.... (h) "job work" means processing or working upon of raw material or semi-finished goods supplied to the job worker, so as to complete a part or whole of the process resulting in the manufacture or finishing of an article or any operation which is essential for aforesaid process and the expression "job worker" shall be construed accordingly; (i) "notification" means the notification pu....