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Rule 2
Definition
In this Regulation, unless the subject or subject has another meaning,-
(a) “Act” means the Excise Act, 2058.
(b) "Licensee" means a person, firm, company or organization that has obtained a license in accordance with Rule 4 for producing, importing, selling or storing excise goods or providing excise services.
(c) “warehouse” means goods subject to excise duty ………. The place of accumulation should be remembered.
(d) "Office" means the office established under the department and the term also refers to the office designated by the Government of Nepal for the purpose of collection of excise duty.
(e) "Excise statement" means the statement related to the transaction of excise duty goods and services to be submitted every month by the licensee who is responsible for the collection and filing of excise duty.
(a) “Act” means the Excise Act, 2058.
(b) "Licensee" means a person, firm, company or organization that has obtained a license in accordance with Rule 4 for producing, importing, selling or storing excise goods or providing excise services.
(c) “warehouse” means goods subject to excise duty ………. The place of accumulation should be remembered.
(d) "Office" means the office established under the department and the term also refers to the office designated by the Government of Nepal for the purpose of collection of excise duty.
(e) "Excise statement" means the statement related to the transaction of excise duty goods and services to be submitted every month by the licensee who is responsible for the collection and filing of excise duty.