(26)"spirit" means any liquor containing alcohol and obtained by distillation, whether it is denatured or not;[( 26A) 'Sub-Inspector of Exercise' means an officer appointed as Sub- Inspector of Excise under section 6;] [Inserted by Act 1 of 1971 w.e.f. 7-8-1970]["(27) "Toddy" means fermented juice drawn from an excise tree but does not include Neera."] [Substituted by Act 1 of 2017 w.e.f. 4-1-2017]["(27-A) "Neera" means the juice drawn from a coconut tree and collected in receptacles in any manner and not subjected to fermentation, which is transparent, syrupy, sweet in smell and taste, without the slightest foam on its surface and preserved without any acid."] [Inserted by Act 1 of 2017 w.e.f. 4-1-2017][( 28) xxx] [Omitted by Act 1 of 1971 w.e.f.7-8-1970]
