- In this Act, unless the context otherwise requires,-(a)"beer" includes ale, stout, porter [keg beer] [Inserted by Amendment Act 20 of 2001.] and any other fermented liquor usually made from malt;(b)"to bottle" means to transfer liquor from a cask or [other vessel/tanker] [Substituted by Amendment Act 20 of 2001.] to a bottle, jar, flask or similar receptacle for the purpose of sale, whether any process of manufacture or rectification be employed or not, and includes rebottling;(bb)[ "cashew liquor" means liquor manufactured from cashew fruit in any part of India;] [Inserted by Amendment Act 1 of 1970.](c)"country liquor" means liquor manufactured in any part of India other than [Indian made foreign liquor] [Substituted by Amendment Act 11 of 1973.];(cc)[ "dealer" means any person dealing in excisable articles and foreign liquor, either for monetary consideration or gratuitously and includes, licence holders, permit holders, tenderers, bidders, toddy tappers, distributors, sale promoters, lease holders engaged in transactions of liquor, directly or indirectly;] [Inserted by Amendment Act 20 of 2001.](d)"denatured" means effectually and permanently rendered unfit for human consumption;(dd)[ "Chief Secretary" means Chief Secretary to the Government of Goa [* * *] [Inserted by the Amendment Act 10 of 1976.].](e)"Commissioner" means the Commissioner appointed under sub-section (1) of section 3;(f)"duty" means the duty of excise imposed by or under this Act in any of the ways indicated in section 13, and in the case of imports, the countervailing duty mentioned in entry 51 of List II in the Seventh Schedule to the Constitution;(ff)[ "excisable article" means - [Inserted by Amendment Act 11 of 1973.](i)liquor, other than foreign liquor,(ii)intoxicating drug, or(iii)opium,(iv)[ foreign liquor]but does not include any medicinal and toilet preparations containing alcohol, opium, Indian hemp and other narcotic drugs and narcotics;](g)[ "Excise Officer" means the Commissioner appointed under sub-section (1) of section 3 or any other Officer appointed under sub-sections (2) and (3) of section 3;] [Substituted by Act 10 of 1976.](h)[ "export" with its grammatical variations and cognate expressions means to take out of the State to the rest of India or take to a place outside India.] [Substituted by Amendment Act 20 of 2001.](i)["foreign liquor" means any liquor (other than rectified spirit, denatured spirit and perfumed spirit) imported into India and on which a duty of customs is leviable under the Indian Tariff Act, 1934 (Central Act 2 of 1934) or the Customs Act, 1962 (Central Act 52 of 1962);] [Substituted by Amendment Act 11 of 1973.](j)"Government" means the Government of Goa [* * *] [The words 'Daman & Diu' omitted by the Amendment Act 20 of 2001.];(k)[ "import" with its grammatical variations and cognate expressions means to bring into the State from the rest of India or from any place outside India;] [Substituted by Amendment Act 20 of 2001.](kk)[ "Indian made foreign liquor" means brandy, whisky, gin, rum, [vodka] [Inserted by Amendment Act 11 of 1973.], milk punch, wines or beer manufactured in India and such other liquor as may be declared by the Government as Indian made foreign liquor;](i)the leaves, small stalks and flowering on fruiting top, of the Indian hemp plant;(ii)bhang, siddi or ganja;(iii)charas, that is to say, the resin obtained from the Indian hemp plant, which has not been submitted to any manipulation, other than those necessary for packing and transport; or(iv)coca leaf, that is to say, the leaf of coca plant (which means the plant of any species of the genus erythroxylon), except a leaf from which all ecgonine, cocaine and any other ecgonine alkaloids have been removed;(v)Coca derivative, that is to say,-(kkk)[ "intoxicating drug" means- [Clause 'kkk' originally inserted by the Amendment Act 11 of 1973, which was subsequently substituted by the Amendment Act 9 of 1981.](a)crude cocaine, that is, any extract of coca leaf which can be used, directly or indirectly, for the manufacture of cocaine;(b)ecgonine, having the chemical formula C9 H15 NO3 and all the derivatives of ecgonine from which it can be recovered;(c)cocaine, that is methylester of benzoyl ecgonine having the chemical formula C17 H21 NO4 and its salts; and(d)all preparations containing more than 0.1 percent cocaine;(vi)any mixture, with or without neutral materials, of any of the intoxicating drugs mentioned in above sub-clauses;](l)[ "liquor" includes- [Substituted by Amendment Act 20 of 2001.](a)spirits of wine, methylated or denatured spirits, spirits, wines, toddy, beer, feny and all liquids consisting of or containing alcohol, wash, other than medicinal and toilet preparations;(b)any other intoxicating substance which the Government may, by notification declare to be liquor for the purpose of this Act;](m)[ "manufacture" includes every process, whether natural or artificial, by which any excisable article is produced or prepared wholly or partly and, in relation to liquor, also [* * *] [Substituted by Amendment Act 11 of 1973.] re-distillation and every process for the rectification, reduction, flavouring, blending or colouring thereof;](mm)[ "molasses" means the heavy, dark coloured viscous liquid produced in the final stage of the manufacture of gur or sugar containing in solution or suspension, sugar which can be fermented, and includes the solid form of such liquid and also any product formed by the addition to such liquid or solid of any ingredient which does not substantially alter the character of such liquid or solid; but does not include any article which the Government, may, by notification, declare not to be molasses, for the purposes of this Act:] [Inserted by Amendment Act 20 of 2001.](n)"notification" means notification published in the Official Gazette;(o)"Official Gazette" means the Goa [* * *] [The words 'Daman & Diu' omitted by the Amendment Act 20 of 2001.] Government Gazette;(oo)[ "Opium" means - [Inserted by Amendment Act 11 of 1973.](i)the capsules of the poppy (Papaver somniforum L), whether in their original form or cut, crushed or powdered, and whether or not juice has been extracted therefrom;(ii)the spontaneously coagulated juice of such capsules which has not been submitted to any manipulations other than those necessary for packing and transport; or(iii)any mixture, with or without neutral materials, of any of the above forms of opium, and includes any derivatives of opium.](p)"place" includes a house, building, shop, tent, vehicle, vessel, boat, raft or enclosure;(q)"prescribed" means prescribed by rules made under this Act;(r)"proof litre" means a litre of a mixture of ethyl alcohol and distilled water which at the temperature of 51 degrees Fahrenheit weighs exactly twelve-thirteenths (12/13) parts of an equal measure of distilled water at the same temperature;(s)"rectification" includes every process whereby spirits are purified or are coloured or flavoured by mixing any material therewith;(ss)[ "rules" means rules made under this Act;] [Inserted by Amendment Act 20 of 2001.](t)"sale" with its grammatical variations and cognate expressions includes every transfer otherwise than by way of gift;(u)"spirits" means any liquor containing alcohol and obtained by distillation, whether it is denatured or not;(uu)[ "tap" means to prepare or manipulate the spathe or other part of any toddy producing tree with the object to abstracting toddy therefrom. [Inserted by Amendment Act 20 of 2001.]Explanation. - The attaching of pots shall not be necessary to constitute the act;](v)[ "State" means the State of Goa including the space within the limits of territorial waters appertaining to it;] [Substituted by Amendment Act 20 of 2001.](w)"toddy" means fermented or unfermented juice drawn from coconut, cajuri or any kind of palm tree;(x)[ "transport" means to move from one place or custom station to another place within the State;] [Substituted by Amendment Act 20 of 2001.](y)[ "wash" includes fermented wort and a dilute solution of sugar from which spirit is distilled; [Inserted by Amendment Act 20 of 2001.](z)"wort" means the liquor obtained by exhaustion of malt or grain or by the solution of saccharine matter in the process of brewing.]
