INDIA CODE
Type a request or start a voice turn

The register holds dated texts. A date set here selects the text it holds for that day, on the pages that hold one.

Section 2, Tea Act, 1953 [S1C-2RG]

As at 7 September 2026. In force from 17 April 1953.

In Tea Act, 1953 [A10-DVN]. This text from 17 April 1953. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 2, Tea Act, 1953 [S1C-2RG]. Machine: S1C-2RG.

2. Definitions.—In this Act, unless the context otherwise requires,— (a) "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (b) "proper officer" in relation to any function to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the Commissioner; (c) "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property; (d) "import" with its grammatical variations and cognate expressions, means bringing into India from a place outside India; (e) "notification" means a notification published in the Official Gazette, and the expression "notified" shall be construed accordingly; (f) "prescribed" means prescribed by rules made under this Act.

Defined terms in this text (4)

Board: Section 2, Tea Act, 1953 [S1C2RG] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)

Board: 279 more definitions.

goods: Section 2, Tea Act, 1953 [S1C2RG] (In this Act, unless the context otherwise requires,—): "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

goods: 38 more definitions.

import: Section 2, Tea Act, 1953 [S1C2RG] (In this Act, unless the context otherwise requires,—): "import" with its grammatical variations and cognate expressions, means bringing into India from a place outside India

import: 34 more definitions.

proper officer: Section 2, Tea Act, 1953 [S1C2RG] (In this Act, unless the context otherwise requires,—): "proper officer" in relation to any function to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the Commissioner

proper officer: 21 more definitions.

Made under this section, or naming it (0)

none

Cited by (1)

Rule 2, Tea Act Rules, 1954 [S1C-RJ3], 23 November 1954, Band A. " (2) Words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act".

Not held (0)

none

Duties published under this section (0)

none

Section 2, Tea Act, 1953 [S1C-2RG]