- In these rules unless there is anything repugnant in the subject or context;-(i)"Overseas Foreign Liquor" means Liquor imported to India from overseas countries which had paid duty on its import under the Indian Tariff Act, 1934 or the Sea Customs Act, 1878, as amended up-to-date or under any latest arrangement of liberalized import policy of the Central Government, but does not include denatured spirit;(ii)"Private individuals" means persons or firms not holding a licence from the Collector for the wholesale or retail sale of foreign liquor;(iii)"Foreign Liquor" means,-(a)the spirit that has been made in India and has been sophisticated or compounded so as to resemble in colour and flavour of whisky, brandy, gin or rum, imported from overseas countries;(b)rectified spirit which has been made in India;(c)absolute alcohol made in India;(d)spirit made in India from some special bases (such as malt or toddy) not recognized in Assam as bases for country spirit;(e)spirit denatured in India;(f)spirit made in India which has been blended with spirit imported into India;(g)wines and liquors which have been made in India, perfumed spirit made in India and spirit manufactured in India and used in drugs, medicines or chemicals;(h)Beer which has been brewed in India or imported into India in a condensed form and afterwards converted into potable beer.(iv)"Beer" includes ale, stout, port and all other fermented liquor usually made from malt;(v)"Absolute alcohol" means the spirit obtained from rectified spirit by removing the water present as much as possible by treatment with quick-lime or potassium carbonate. The absolute alcohol of the British Pharmacopoeia should not contain more than one percent by weight of water;(vi)"Rectified spirit" Rectified spirit or spirit of wine means plain spirit of a strength of not less than 500 (fifty degree) O.P;(vii)"Plain spirit" means spirit to which no flavour has been communicated and to which no flavouring or colouring matter or other material or ingredient has been added;(viii)"India made rectified spirit" includes absolute alcohol;(ix)"Spirituous Preparation" includes all medicinal or other flavouring essences, extracts, perfumes and toilet preparations containing spirit;(x)"India made foreign spirit" means spirit manufactured, compounded in India and made in colour and flavour to resemble gin, brandy, whisky or rum imported from overseas countries;(xi)"Scotch whisky" means spirit obtained by distillation in Scotland from a mash of cereal grains saccharified by the diastase of malt and matured in a bonded warehouse in casks for a period of at least three years;(xii)"French Brandy" means brandy made from grapes in France and imported to Assam in its original condition;(xiii)"Denatured spirit" means the spirit as defined in Section 2(f) of the Assam Excise Act, 2000 (Assam Act XIV of 2000);(xiv)"British spirit" means spirit manufactured in a licensed distillery in Great Britain;(xv)"India made spirit" means plain spirit manufactured in a distillery in India under the supervision of Government, of a strength not less than 50 degree O.P. and includes India made foreign spirit;(xvi)"Bonded warehouse" means the premises or any part of the premises within a manufactory approved and licensed for deposit or storage of spirits on which duty has not been paid;(xvii)"Wholesale Warehouse" means the premises or any part of the premises approved and licensed for deposit or storage of spirits on which duty/levy has been paid and from where India made foreign liquor may be supplied by wholesale;(xviii)"Officer-in-charge" means officer of the Excise Department deputed to supervise the work in a distillery, manufactory, pharmaceutical bonded laboratory, bonded warehouse or Canteen Stores Depot (India) at Narangi, Missamari and Masimpur or any other places notified by the Government in Official Gazette;(xix)"Blending" means the mixture of spirits or wines of different strengths or of different qualities;(xx)"Compounding" means the artificial preparation of foreign liquor by addition to the imported or locally made spirit of flavouring or colouring matter or both;(xxi)"Bottling" means bottling as defined in Section 2(b) of the Assam Excise Act, 2000 (Assam Act XIV of 2000);(xxii)"Mritasanjibani" means a medicinal preparation of the Ayurvedic system of medicine containing alcohol not exceeding 42 percent of proof spirit obtained by the process of fermentation and distillation;For the purpose of import and manufacture, such preparations treated as India made foreign liquor and for the purpose of possession and sale as medicated wine, this preparation may be sold under cover of a medicated wine licence issued in Form-31 at the rate prescribed for the purpose;(xxiii)"Medicated wines or spirits" mean the wines or spirits compounded with various drugs which do not contain more than 42 percent of proof spirit;(xxiv)"Wholesale Vend" means the vend in quantities exceeding the limit of sale by retail;(xxv)"Retail Vend" means the vend in quantities not exceeding the limit of sale by retail;(xxvi)"Reducing" means the reduction of liquor from a higher to a lower alcoholic strength by the addition of pure water;(xxvii)"Sophisticating" has the same meaning as compounding;(xxviii)"Supervisor" means the Excise Officer-in-charge of a spirit warehouse;(xxix)"Tariff rate" means the rate of import duty prescribed in the Indian Tariff Act for the time being in force;(xxx)"Cask" includes metal drums wherever the use of these vessels is sanctioned by the Excise Commissioner;(xxxi)"Import" means to bring into the territories to which this Act applies otherwise than across a customs frontier as defined by the Central Government;(xxxii)"Export" means to take out of the territories to which this Act applies otherwise than across a customs frontier as defined by the Central Government;(xxxiii)"Transport" means to move from one place to another within the territories to which this Act applies;(xxxiv)"Ready to Drink Alcoholic Beverage" means any low alcoholic beverage made from Spirit or any alcoholic beverage as base with admixture of natural juices and/or artificial flavors, spices, coloring agents and sugar containing added alcohol of not more than 5% V/v, usually carbonated;(xxxv)"Manufactory" means the premises where India made foreign liquor/ Beer/ Wine is manufactured and stored without payment of duty under the licences for compounding, blending and bottling of foreign liquor and includes a brewery where beer is brewed and winery where wine is produced;(xxxvi)"MRP" means Maximum Retail Price per bottle inclusive of all taxes which is declared by the registered manufactory at the time of applying for registration of the brand.
