Section 2, Union Duties of Excise (Distribution) Act, 1979 [S1R-0D6]
As at 7 September 2026. In force from 7 March 1979.
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, Union Duties of Excise (Distribution) Act, 1979 [S1R0D6] (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, Union Duties of Excise (Distribution) Act, 1979 [S1R0D6] (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, Union Duties of Excise (Distribution) Act, 1979 [S1R0D6] (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, Union Duties of Excise (Distribution) Act, 1979 [S1R0D6] (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)
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Not held (0)
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