Meaning of assessment [Rule 2(b)]:
Assessment includes:-
(a) Self-assessment of duty made by the assessee*, and
(b) Provisional assessment under rule 7 of the Central Excise Rules, 2002.
| *Assessee means:-
(a) any person who is liable for payment of duty assessed or (b) a producer or (c) manufacturer of excisable goods or (d) a registered person of a private warehouse in which excisable goods are stored and includes:- an authorized agent of such person [Rule 2(c)]. |
