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[Cites 0, Cited by 0] [Section 2] [Entire Act]

Bengal Presidency - Subsection

Section 2(15) in Bengal Excise Act, 1909

(15)"manufacture" includes-
(i)every process, whether natural or artificial, by which any [intoxicant] [Substituted by paragraph 3 of, and Schedule IV to, the Government of India (Adaptation of Indian Laws) Order, 1937 for the words excisable article.] is produced or prepared (including the tapping of tari producing trees and the drawing of tari from trees),
(ii)re-distillation, and
(iii)every process for the rectification, flavouring, blending or colouring of liquor, [or for the reduction of liquor for sale] [Added by section 6(6) of the Bengal Excise (Amendment) Act, 1914 (Bengal Act No. 7 of 1914).];