- In these rules unless the context otherwise requires-(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 flavouring essences, extracts and other preparations containing spirits except medicinal and toilet preparations under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955.(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 spirituous preparations intended for consumption are kept for eventual removal under bond or on payment of duty or as provided for in the Mizoram 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 laboratory or bonded warehouse;(vi)"exporter" includes the authorised agent of the exporter in Mizoram;(vii)"Importer" includes the authorised agent of the importer in either State of import or export.
