# The Finance Act, 2016, Section 213: Definitions

- Act: The Finance Act, 2016
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2016/section/213/

## Text

Definitions 213 . (1) In this Scheme, unless the context otherwise requires,— (a) | "Act" means the Customs Act, 1962 (52 of 1962) or the Central Excise Act, 1944 (1 of 1944) or Chapter V of the Finance Act, 1994 (32 of 1994), as the case may be; (b) | "Assistant Commissioner" means the Assistant Commissioner of Customs or the Assistant Commissioner of Central Excise or the Assistant Commissioner of Service Tax, as the case may be; (c) | "Commissioner" means the Commissioner of Customs or the Commissioner of Central Excise or the Commissioner of Service Tax, as the case may be; (d) | "declarant" means any person who makes a declaration under sub-section (1) of section 214; (e) | "designated authority" means an officer not below the rank of Assistant Commissioner who is authorised to act as Assistant Commissioner by the Commissioner for the purposes of this Scheme; (f) | "impugned order" means any order which is under challenge before the Commissioner (Appeals); (g) | "indirect tax dispute" means a dispute in respect of any of the provisions of the Act which is pending before the Commissioner (Appeals) as an appeal against the impugned order as on the 1st day of March, 2016; (h) | "prescribed" means prescribed by rules made under this Scheme; (i) | "tax" includes duty or tax levied under the Act. (2) Words and expressions used herein and not defined but defined in the Act or the rules made thereunder shall have the meanings respectively assigned to them in the Act or the rules made thereunder.

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