Section 3
[(b) "Central Excise Officer" means the 4 [Principal Chief Commissioner of Central Excise, Chief Commissioner of Central Excise, Principal Commissioner of Central Excise], Commissioner of Central Excise (Appeals), Additional Commissioner of Central Excise, 5 [Joint Commissioner of Central Excise,] 6 [Assistant Commissioner of Central Excise or Deputy 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;]
3 [(b) "Central Excise Officer" means the 4 [Principal Chief Commissioner of Central Excise, Chief Commissioner of Central Excise, Principal Commissioner of Central Excise], Commissioner of Central Excise (Appeals), Additional Commissioner of Central Excise, 5 [Joint Commissioner of Central Excise,] 6 [Assistant Commissioner of Central Excise or Deputy 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;]
(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 7 [the Fourth Schedule] as being subject to a duty of excise 8 and includes salt;