- In these rules unless there is anything repugnant to the context,-(i)"India-made foreign spirit" means spirits manufactured and compounded in British India and made in colour and flavour to resemble gin, brandy, whisky or rum imported from overseas countries.(ii)"Spirituous preparations" include all medicinal or other flavouring essences, extracts, perfumes and toilet preparations containing spirit.(iii)"India-made rectified spirit" includes absolute alcohol.(iv)"Bonded warehouse" means a licensed warehouse or part of a licensed distillery or pharmaceutical bonded laboratory where unexcised spirits or unexcised spirituous preparations intended for consumption are kept for eventual removal under bond or on payment of duty or as provided for in the Assam Distillery and Warehouse or other special rules.(v)"Officer-in-charge" means an officer of the Excise Department deputed to supervise the work in a distillery, pharmaceutical bonded laboratory, bonded warehouse or Canteen, Stores Department (India) at Narangi any Silchar.(vi)"Exporter" includes the authorised agent of the exporter in the Province of Assam.(vii)"Importer" includes the authorised agent of the importer in either Province of import or export.
