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Rule 3 - Rule - Central Excise - Rule 3 - 3. - In these rules, unless the context otherwise requires, - (a) Act means the Central Excise Act, 1944 (1 of 1944); (b) assessment includes self-assessment of duty made by the assessee; (c) assessee means a .....

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ion 3 of the Act; (f) articles means articles of jewellery or parts of articles of jewellery or both falling under Heading 7113 of the Tariff Act , wherein the expression articles of jewellery shall have the meaning assigned to it as under chapter no .....

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cles of jewellery or parts of articles of jewellery or both falling under heading 7113 of the First Schedule to the Central Excise Tariff Act; (h) job worker means a person engaged in manufacture or processing on behalf of a principal manufacturer, f .....

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it located in a Special Economic Zone or any person who gives his pre-owned gold or any precious metal, ornaments or jewellery for the purpose of being re-made or re-conditioned or gives precious stones for the purpose of being mounted) who gets arti .....

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