(1) In these rules, unless the context otherwise requires, -

2(a). "Act"

(1) In these rules, unless the context otherwise requires, -

(a). "Act" means the Central Excise Act, 1944 (1 of 1944);

2(b). "assessment"

(1) In these rules, unless the context otherwise requires, -

(b). "assessment" includes self-assessment of duty made by the assessee under Rule 6 and provisional assessment under rule 7;

2(c). "assessee"

(1) In these rules, unless the context otherwise requires, -

(c). "assessee" means any person who is liable for payment of duty assessed or a producer or manufacturer of excisable goods or a registered person of a private warehouse in which excisable goods are stored and includes an authorised agent of such person;

2(d). "Board"

(1) In these rules, unless the context otherwise requires, -

(d). "Board" means the Central Board of Excise and Customs constituted under the Central Board of Revenue Act, 1963 (54 of 1963);

2. Definitions.-

(1) In these rules, unless the context otherwise requires, -

(e) "duty" means the duty payable under section 3 of the Act;

2(f). "notification"

(1) In these rules, unless the context otherwise requires, -

(f). "notification" means the notification published in the Official Gazette;

2(g). "warehouse"

(1) In these rules, unless the context otherwise requires, -

(g). "warehouse" means any place or premises registered under rule 9; and

(2) The words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.