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TMI BlogDefinitions.X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act) or under any other law for the time being in force, with reference to- (a) the tariff classification of such goods as determined in accordance with the provisions of the Customs Tariff Act; (b) the value of such goods as determined in accordance with the provisions of this Act and the Customs Tariff Act; (c) exemption or concession of duty, tax, cess or any other sum, consequent upon any notification issued therefor under this Act or under the Customs Tariff Act or under any other law for the time being in force; (d) the quantity, weight, volume, measurement or other specifics where such duty, tax, cess or any other sum is leviable on the basis of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [Principal Commissioner of Customs or] Commissioner of Customs", except for the purposes of Chapter XV, includes an Additional Commissioner of Customs; (9) "conveyance" includes a vessel, an aircraft and a vehicle; (10) "customs airport" means any airport appointed under clause (a) of section 7 to be a customs airport, 2[and includes a place appointed under clause (aa) of that section to be an air freight station]; (11) "customs area" means the area of a customs station 14[or a warehouse] and includes any area in which imported goods or export goods are ordinarily kept before clearance by Customs Authorities; (12) "customs port" means any port appointed under clause (a) of section 7 to be a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or passengers between any port or airport in India and any port or airport outside India, whether touching any intermediate port or airport in India or not, and includes - (i) any naval vessel of a foreign Government taking part in any naval exercises; (ii) any vessel engaged in fishing or any other operations outside the territorial waters of India; (iii) any vessel or aircraft proceeding to a place outside India for any purpose whatsoever; (21A) "Fund" means the Consumer Welfare Fund established under section 12C of the Central Excises and Salt Act, 1944 (1 of 1944); (22) "goods" includes - (a) vessels, aircrafts and vehicles; (b) stores; (c) baggage; (d) currency and negotiable instruments; and (e) any othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods in the ordinary course of trade in India; (30A) [***] 19[(30AA) "notification" means notification published in the Official Gazette and the expression "notify" with its cognate meaning and grammatical variation shall be construed accordingly;] 13[ (30B) "passenger name record information" means the records prepared by an operator of any aircraft or vessel or vehicle or his authorised agent for each journey booked by or on behalf of any passenger; ] (31) "person-in-charge" means, - (a) in relation to a vessel, the master of the vessel; (b) in relation to an aircraft, the commander or pilot-in-charge of the aircraft; (c) in relation to a railway train, the conductor, guard or other person having the chief direction of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in respect thereof under sub-section (2) of section 14; (41) "value", in relation to any goods, means the value thereof determined in accordance with the provisions of sub-section (1) or sub-section (3) of section 14; (42) "vehicle" means conveyance of any kind used on land and includes a railway vehicle; 4[(43) "warehouse" means a public warehouse licensed under section 57 or a private warehouse licensed under section 58 or a special warehouse licensed under section 58A;] (44) "warehoused goods" means goods deposited in a warehouse; (45) 5[***] ******************** Notes:- 1. Substituted Vide Finance Act, 2011 (w.e.f. 8-4-2011), before it was read as, "(2) "assessment" includes provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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