Specified Goods under section 12

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..... rnment of India in the Ministry of Finance (Department of Revenue) Central Excise No. 69/59 (G.S.R. No. 822 of 1959), dated the 18th July, 1959, the Central Government hereby declares that the provisions of sub-section (1) of Section 105, Section 110, Section 115 [excluding clauses (a) and (e) of sub-section (1)] clause (a) of Section 118, Sections 119, 120, 121 and 124, clause (b) and sub-clause .....

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..... be deemed to be references to "Central Excise Officer not inferior in rank to a Sub-inspector"; (iv) references to "proper officer" shall be deemed to be references to "proper officer as defined in clause (xi) of Rule 2 of the Central Excise Rules, 1944"; and (v) references to "smuggled goods" shall be deemed to be references to "excisable goods which have been removed in contravention of a .....

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..... f any of the provisions of the Central Excise Rules, 1944"; (ii) the reference to "the rules" shall be deemed to be a reference to the "Central Excise Rules, 1944"; (iii) in the proviso, the reference to "goods which are sought to be smuggled" shall be deemed to be a reference to "goods which are sought to be removed in contravention of any of the provisions of the Central Excise Rules, 1944 .....

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