TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... ards of Revenue 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd any process for rendering 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods in a unit container or labeling 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of sale. ******************* Note: 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 of Central Excise 3. Substituted vide THE TAXATION LAWS (AMENDMENT) Act, 2017 w.e.f. 1st day of July, 2017 before it was read as, the First Schedule and the Second Schedule to the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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