Section 2(22) in The Bihar Prohibition And Excise Act, 2016
(22)"excisable articlesor items" means -(i)any liquor or intoxicant as defined under this Act; or(ii)any intoxicating drug; or(iii)any intermediate/final product that serve as raw material to any alcohol; or(iv)Any item or substance that can be used as a substitute of alcohol; or(v)Any item or substance that can be used or consumed for the purposes of intoxication.
