Section 2 in The Sugar (Special Excise Duty) Act, 1959
2. Definitions.
In this Act, unless the context otherwise requires,-(a)" Central Excises Act" means the Central Excises and Salt Act, 1944 (1 of 1944 .)(b)" factory" means any premises, including the precincts thereof, wherein or in any part of which sugar is being manufactured, or, wherein or in any part of which, any manufacturing process connected with the production of sugar is being carried on or is ordinarily carried on, and includes any premises wherein sugar in respect of which the duty of excise payable under the Central Excises Act or the Additional Duties of Excise (Goods of Special Importance) Act, 1957 , (58 of 1957 .) has not been paid, is stored;(c)" sugar" means any form of sugar, whether wholly or partially manufactured, but does not include-(i) khandsari sugar, that is to say sugar in the manu- facture of which neither a vacuum pan nor a vacuum evaporator is employed; or(ii)palmyra sugar, that is to say sugar manufactured from jaggery obtained by boiling the juice of the palmyra palm.
