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Rule 2 - PRELIMINARY - Central Excise - Rule 2 - 2. . - In these rules, unless the context otherwise requires, - (a) "Act" means the Finance Act, 2010 (14 of 2010); (b) "Board" means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (c) "cess" means the Clean Energy Cess levied under section 83 of the Act; (d) "Central Excise Officer" shall have the meaning assigned to it in the Central Excise A .....

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