Chapter-1

Chapter-1 Preliminary
1. Short title and commencement:

(1) These Rules may be called as Excise Duty Rules, 2059 (2002)”.
(2) These Rules shall commence immediately.

2. Definitions:

Unless the subject or the context otherwise requires, in
these Rules, –
(a) “Act” means the Excise Duty Act, 2058 (2001).
(b) “Licensee” means the person, firm, company or organization  having obtained license, pursuant to Rule 4, to manufacture,  import, sell or store the product subject to excise duty or to render the service subject to excise duty.
(c) “Warehouse” means the place where the product subject to excise  duty is stored without paying excise duty.
(d) “Office” means the office established under the Department, and  this term also includes any office specified by Government of  Nepal for collecting and recovering excise duty.