Section 2 in The Andaman and Nicobar Islands Excise Regulation, 2012
2. Definition. - In this Regulation, unless the context otherwise requires--,
(1)"Administrator" means the Administrator of the Union territory of the Andaman and Nicobar Islands appointed by the President under article 239 of the Constitution;(2)"alcohol" means ethyl alcohol of any strength and purity having the chemical composition C2H5OH;(3)"alcoholic beverage" means any beverage containing alcohol in conformity with the Bureau of Indian Standards specified under the Bureau of Indian Standards Act, 1986 which may be intoxicating and is fit for human consumption;(4)"Appellate Authority" means the Appellate Authority referred to in section 76.(5)"authorised officer" means an officer authorised to exercise any of the powers and to perform any of the duties and functions under the provisions of this Regulation and rules framed thereunder;(6)"beer" means alcoholic beverage prepared from malt or grain with or without addition of sugar and hops and includes black beer, ale, stout, porter and such other substance as may be specified by the Administrator by notification;(7)"black jaggery" means coarse brown sugar made from palm trees or cane juice ordinarily unfit for human consumption, but contains sufficient quantity of fermentable sugar for manufacture of ethyl alcohol;(8)"blending" means mixing of two or more spirits of different strengths and different qualities;(9)"Board of Experts" means the Board of Experts constituted under section 11;(10)"brewery" means premises where beer is manufactured and includes every place therein where beer is stored or wherefrom it is issued;(11)"compounding" means the manufacture of alcoholic beverage by addition to spirit of a flavouring or colouring matter or both;(12)"country liquor or traditional liquor" means plain or spiced spirit which has been manufactured in India from material recognised as base for country or traditional spirit, namely, mahua, rice, gur, molasses, etc.;(13)"denaturant" means any substance completely miscible in spirit and of such a character that its addition renders the material, or any aqueous dilution of it, non-potable;(14)"denatured spirit" means spirit with an added denaturant to render it effectively and permanently unfit for human consumption;(15)"Deputy Commissioner" means the Deputy Commissioner appointed under section 5;(16)"distillery" means premises where spirit is manufactured and includes every place therein where it is stored or wherefrom it is issued;(17)"District Excise Officer" means the District Excise Officer appointed under section 5;(18)"e-governance" includes use of information and communication technology to promote efficient and cost-effective services to the public;(19)"Excise Commissioner" means the officer appointed as Excise Commissioner by the Administrator under section 3;(20)"Excise Officer" means any officer or person appointed or invested with powers under this Regulation;(21)"excise revenue" means revenue derived or derivable from any payment, duty, fee, tax, confiscation or fine imposed or ordered under this Regulation, or of any other law for the time being in force relating to liquor, but does not include fine unposed by a court of law;(22)"export" means to take out of the Union territory of Andaman and Nicobar Islands to any other State or Union territory within the country;(23)"fermented liquor" means liquor obtained by the process of fermentation and includes beer, ale, stout, porter wine, pachwai, fermented tari and any other similar liquor;(24)"foreign liquor" means any liquor imported by land, sea or air into India;(25)"Government' means the Administrator of the Andaman and Nicobar Islands;(26)"hop" means ripened cones of female hop plant used for giving flavour to malt liquor;(27)"Illicit liquor" means any liquor manufactured or stored or distributed or sold, in contravention of the provisions of this Regulation or the rules framed thereunder or liquor on which appropriate duty or fee leviable under this Regulation or the rules framed thereunder, has not been paid and includes foreign liquor on which appropriate duty of customs has not been paid;(28)"import" means to bring into Union territory of Andaman and Nicobar Islands from any other State or Union territory of the country;(29)"import into India" with its grammatical variations and cognate expressions, means bringing into the Union territory of Andaman and Nicobar Islands from any place outside India;(30)"Indian liquor" means liquor manufactured in India by process of distillation or using alcohol obtained by distillation such as whisky, brandy, rum, gin, vodka, but does not include country liquor or fermented liquor;(31)"licence" means a licence granted under this Regulation;(32)"liquor" means any alcoholic beverage and includes whisky, brandy, beer, wine, toddy, tari, pachwai, vodka, gin, tequila, country liquor, arrack and intoxicating liquid consisting of or containing alcohol besides any similar substance which the Administrator may, by notification,. declare to be liquor for the purposes of this Regulation;(33)"major offences" means the offences punishable under sections 34, 35, 36, 38,39,43,44 and 45 of this Regulation;(34)"malt" means the germinated barley;(35)"manufactory" means any distillery, brewery, winery or any establishment distilling, brewing, manufacturing, blending or bottling liquor;(36)"manufacture" includes any process -(a)incidental or ancillary to the completion of a manufactured liquor; or(b)whether natural or artificial, by which any liquor is produced or prepared and also re-distillation and every process for the rectification, reduction, flavouring, blending or colouring of liquor; or(c)which in relation to liquor involves packing or repacking of such article in a bottle or unit package or labelling or re-labelling of bottles or unit package, including the declaration or alteration of maximum retail price on it or adoption of any other treatment on the liquor for sale to the consumers.Explanation.- For the removal of doubts, it is hereby declared that labelling of bottles or unit packages, imported into India or into the Union territory, to comply with statutory requirements shall not be construed as manufacture;(37)''manufacturer'' means any person who manufactures Indian liquor and includes a manufacturer of alcohol subject to excise duty under the Central Excise Act, 1944;(38)"minor offences" means the offences other than major offences under this Regulation;(39)"molasses" means heavy dark coloured viscose liquid produced from residual syrup drained away in the final stage of the manufacture of gur or sugar including khandasari sugar from sugarcane or gur, when liquid as such or in any form or admixture contains sugar which can be fermented;(40)''maximum retail price" means the maximum price at which the liquor may be sold to the ultimate consumer and shall include all taxes, freight, transport charges, commission or trade margin payable to dealers, and all charges towards marketing, delivery, packing, forwarding and the like, as the case may be;(41)"notification" means a notification issued under this Regulation or the rules made thereunder and pUblished in the Official Gazette;(42)"officer-in-charge" means the Excise Officer authorised to supervise and control manufactory or warehouse;(43)"Official Gazette" means the Andaman and Nicobar Islands Gazette;(44)"pachwai" means fermented rice, millet or other grain, and includes liquid obtained therefrom, whether diluted or undiluted, but does not include beer;(45)"permit" means an authorisation granted under this Regulation and the rules made thereunder;(46)"police station" means the police station having jurisdiction over the place or any other place, which the Administrator may, by notification, declare to be a police station for the purposes of this Regulation;(47)"prescribed" means prescribed by rules made by the Administrator under this Regulation;(48)''retail sale" means sale in quantities not exceeding the limits of sale by retail for any consideration or not;(49)"sales tax or value added tax" means tax on sale or purchase of goods referred to in entry 54 of List II of the Seventh Schedule to the Constitution;(50)"special duty" means a tax on the import of any excisable article being an article on which countervailing duty as is mentioned in entry 51 of List II in the Seventh Schedule to the Constitution is not imposable on the ground merely that such article is not being manufactured or produced in the territory;(51)"spirit" means any liquor containing alcohol obtained by distillation, whether denatured or not;(52)"spurious liquor" means liquor which has been adulterated with an object to bring intoxication easily and is harmful to consumers;(53)"still" means an apparatus for distillation or manufacture of spirits and includes any part thereof;(54)''toddy and tari" means fermented or unfermented juice drawn from a coconut, palmyra, date or any other kind of palm tree;(55)"transport" means to move from one place to another within the Union territory of Andaman and Nicobar Islands;(56)''warehouse'' means a place where storage of liquor is permitted and includes a relevant part of manufactory;(57)''wholesale sale" means sale in quantities exceeding the limit of sale by retail;(58)"wine" means a fermented juice of grapes or other fruits with or without the addition of sugar or jaggery containing self-generated alcohol and includes fortified wine;(59)"winery" means premises where wine is manufactured and includes every place therein where wine is stored or wherefrom it is issued;(60)''wort'' means the liquor obtained by exhaustion of malt or grain or by the solution of saccharine matter in the process of brewing.
