law: Central Excise Act, 1944
  2. DEFINITIONS. 
  In this Act, unless there is anything repugnant in the subject or context, -
  [ 9 (a) "Adjudicating authority" means any authority
  
  competent to pass any order or decision under this Act, but does not include
  
  the Central Board of Excise and Customs constituted under the Central Boards of
  
  Revenue Act, 1963 (54 of 1963), [ 10 Commissioner of Central Excise (Appeals)
  
  10 ] or Appellate Tribunal;
  ( aa )
  
  "Appellate Tribunal" means the Customs, Excise and Gold (Control)
  
  Appellate Tribunal constituted under section 129 of the Customs Act, 1962 (52
  
  of 1962) 9 ];
  [ 11 ( aaa ) "broker" or
  
  "commission agent" means a person who in the ordinary course of
  
  business makes contracts for the sale or purchase of excisable goods for
  
  others; 11 ]
  [ 12 (b) "Central Excise Officer" means the Chief
  
  Commissioner of Central Excise, Commissioner of Central Excise, Commissioner of
  
  Central Excise (Appeals), Additional Commissioner of Central Excise, Deputy
  
  Commissioner of Central Excise, Assistant Commissioner of Central Excise or any
  
  other officer of the Central Excise Department, or any person (including an
  
  officer of the State Government) invested by the Central Board of Excise and
  
  Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)
  
  with any of the powers of a Central Excise Officer under this Act. 12 ]
  (c) " curing " includes
  
  wilting, drying, fermenting and any process for rendering an  unmanufactured product fit for marketing or manufacture;
  (d) " excisable goods" means
  
  goods specified in the [ 13 [ 13a the First Schedule and Second Schedule 13a ]
  
  to the Central Excise Tariff Act, 1985 (5 of 1986) 13 ] as being subject to a
  
  duty of excise and includes salt;
  (e) "factory" means any premises, including the
  
  precincts thereof, wherein or in any part of which excisable goods other than
  
  salt are manufactured, or wherein or in any part of which any manufacturing
  
  process connected with the production of these goods is being carried on or is
  
  ordinarily carried on;
  [ 14  ( ee )
  
  "Fund" means the Consumer Welfare Fund established under section 12C;
  
  14 ]
  [ 13  (f) manufacture” includes any process, -
  ( i ) incidental or ancillary to the completion of a manufactured
  
  product; and
  (ii) which is specified in relation to any
  
  goods in the Section or Chapter notes of the Schedule to the Central Excise
  
  Tariff Act, 1985 (5 of 1986) as amounting to, manufacture, and the word
  
  "manufacturer" shall be construed accordingly and shall include not
  
  only a person who employs hired labor in the production or manufacture of
  
  excisable goods, but also any person who engages in their production or
  
  manufacture on his own account; 13 ]
  (g) " prescribed " means
  
  prescribed by rules made under this Act;
  (h) "sale" and "purchase", with their
  
  grammatical variations and cognate expressions, mean any transfer of the
  
  possession of goods by one person to another in the ordinary course of trade or
  
  business for cash or deferred payment or other valuable consideration;
  [ 15  ( i ) * * * * 15 ];
  [ 15  (j) * * * * 15 ]
  [ 16  ( jj ) * * * * * * 16
  
  ]
  (k) "wholesale dealer" means a person who buys or
  
  sells excisable goods wholesale for the purpose of trade or manufacture, and
  
  includes a broker or commission agent who, in addition to making contracts for
  
  the sale or purchase of excisable goods for others, stocks such goods belonging
  
  to others as an agent for the purpose of sale.