(2)Definitions. - In these rules unless there in anything repugnant to the context-(i)"India-made foreign spirits" means spirits manufactured and compounded in 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 other 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 Manipur 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 or bonded warehouse ;(vi)"Exporter" includes the authorised agent of the exporter in Union Territory of import of Manipur ;(vii)"Importer" includes the authorised agent of the importer in either State of import or export.
