Rule 3. Definition

Official text

Rule3. Definition. — Inthese rules, unless the context otherwise requires, -

(a)"Act" means the Customs Act, 1962 (52 of 1962); ((aa)"capital goods" means goods, the value of which is capitalised in thebooks of account of the importer;

(b)"exemption notification" means a notification issued undersub-section (1) of section 25 of the Act;

(c)"information" means the information provided by the manufacturer whointends to avail the benefit of an exemption notification;

(ca)"job work" means any treatment, process or manufacture, consistentwith the exemption notification undertaken by a person on goods belonging tothe importer except gold, jewellery and articles thereof, and other preciousmetals or stones; and the term "job worker" shall be construed accordingly;

(d)"Jurisdictional Custom Officer" means an officer of Customs of a rankequivalent to the rank of Superintendent or an Appraiser exercisingjurisdiction over the premises where either the imported goods shall be put touse for manufacture or for rendering output services;

(e)"manufacture" means the processing of raw materials or inputs by theimporter in any manner that results in emergence of a new product having adistinct nature or character or use or name; and the term"manufacturer" shall be construed accordingly;

(f) "output service" means supply of service excluding after-salesservice, utilizing imported goods.