2Definitions.

(1) In this Act, unless the context otherwise requires,---
(a) "adjudicating authority" means the concerned proper officer appointed or authorised under the respective provisions to pass orders under this Act after adjudication, but does not include the Board, the revisional authority and the appellate authority;
(b) "appellate authority" means an authority appointed or authorised to hear appeals under section 29;
(c) "Appellate Tribunal" means the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962 (52 of 1962);---
(d) "Board" means the Central Board of Indirect Taxes and Customs constituted under section 3 of the Central Boards of Revenue Act, 1963 (54 of 1963);
(e) "cess" means the Health Security se National Security Cess levied under section 4;
(f) "factory" means any premises, including the precincts thereof, wherein or in any part of which---
(i) the specified goods are manufactured; or
(ii)any manufacturing process connected with the production of the specified goods are being carried on or is ordinarily carried on;
(g) "machine" for the purposes of manufacture or production of the specified goods includes all types of Form, Fill and Seal Machines and Profile Pouch Making Machines, by whatever name called, whether vertical or horizontal, with or without collar, single track or multi-track, and any other type of packing machine used for packing of the specified goods in pouches, tins or other containers;
(h) "manufacture" includes---
(i) any process incidental or ancillary to the completion of the specified goods; and
(ii) the process of packing or repacking of such goods in a pouch or tin or other container or labelling or re-labelling thereof including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the specified goods marketable to the consumer,
whether or not such process is the only process undertaken;
(i) "notification" means a notification published in the Gazette of India and the expression "notify" with its grammatical variation and cognate expressions shall be construed accordingly---
(j) "pan masala" means goods falling under tariff item 2106 90 20 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(k) "prescribed" means prescribed by rules made under this Act.
(l) "proper officer" means any officer of the Central Government entrusted with such powers or assigned with specific functions under the provisions of this Act by the Board;
(m) "process" means any manual, mechanical, electrical, electronic, automated or hybrid operation, or any other activity by which the specified goods are manufactured or produced, whether wholly or in part;
(n) "revisional authority" means an authority appointed or authorised under section 28 for revision of an order of the adjudicating authority;
(o) "Schedule" means a Schedule annexed to this Act;
(p) "specified goods" means the goods as specified in Schedule I to this Act or such other goods as the Central Government may, by notification, specify;
(q) "State" includes a Union territory with Legislature;
(r) "taxable person" shall mean a person referred to in section 3; and
(s) "weight" means the maximum weight of the specified goods that is capable of being packaged in each pouch, tin or other container by the relevant machine or process.