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Rule 2 - Rules - Central Excise Rules, 2017 - Rule 2 - 2. .- (1) 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 .....

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ouse in which excisable goods are stored and includes an authorised agent of such person; (d) "Board" means the Central Board of Excise and Customs constituted under the Central Board of Revenue Act, 1963 (54 of 1963); (e) "duty" .....

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