- In this Act, unless there is anything repugnant in the subject or context:-(1)"Beer" includes ale, staut, porter and all other fermented liquor made from malt;(2)"Board" means the Board of Revenue;(3)"To bottle" means to transfer liquor from a cask or other vessel to a bottle or other receptacle for the purpose of sale, whether any process of rectification be employed or not; and includes re-bottling;(4)[x x x] [Omitted by Dangerous Drugs Act, 1930-Section 40 & Schedule II.](5)(a)"Denaturant" means any substance prescribed by rule made in this behalf under clause (3) of Section 90, for admixture with spirit in order to render the mixture unfit for human consumption, whether as a beverage, or internally as a medicine, or any other way whatsoever;(b)"To denature" means to mix spirit with one or more denaturants in such manner as may be prescribed by rule made in this behalf under clause (3) of Section 90, and "denatured spirit" means spirit so mixed;(6)[ "Excisable article" means- [Substituted by ALO.](a)any alcoholic liquor for human consumption; or(b)any intoxicating drug;](6a)[ "Excise duty" and "Countervailing duty" means any such excise duty, or countervailing duty, as the case may be, as is mentioned in [Entry 51] [Inserted by AO.] of List II in the Seventh Schedule to [the Constitution;] [Substituted by ALO.](7)"Excise Commissioner" means the officer appointed under Section 7, clause (a);(8)"Excise Officer" means the Collector or any officer or other person appointed or invested with powers under Section 7;(9)"Excise-revenue" means revenue derived or derivable from any duty, fee, tax, payment (other than a fine imposed by a Criminal Court) or confiscation imposed or ordered under this Act or any other law for the time being in force relating to liquor or intoxicating drugs;(10)"Export" means to take out of the State otherwise than across a customs frontier as defined by the Central Government;(11)[ "Hemp plant" means the plant cannabis sativa;] [Inserted by AO.](12)"Import" except the phrase "Import into India" means to bring into the State otherwise than across a customs frontier as defined by Central Government;(12a)[ "Intoxicant" means- [Substituted by AO.](i)any liquor, or(ii)any substance from which liquor may be distilled and which is declared by the State Government by notification in the Official Gazette to be an intoxicant for the purpose of this Act, or(iii)intoxicating drug, or(iv)medicinal preparation as defined under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955.](13)"Intoxicating drug" means-(i)the leaves, small stalks and flowering or fruiting tops of the Indian hemp plant (Cannabis sativa L.) including all forms known as bhang, siddhi or ganja;(ii)charas, that is, the resin obtained from the hemp plant, which has not been submitted to any manipulations other than those necessary for packing and transport;(iii)any mixture, with or without neutral materials, of any of the above forms of intoxicating drug, or any drink prepared therefrom; and(iv)any other intoxicating or narcotic substance which the State Government may, by notification, declare to be an intoxicating drug, such substance not being opium, coca leaf, or a manufactured drug, as defined in Section 2 of the Dangerous Drugs Act, 1930 (2 of 1930);(14)"Liquor" includes all liquids consisting of or containing alcohol, such as spirits of wine, spirit, wine, fermented tari, pachwai and beer, and also unfermented tari, and also any other substance which the [State] [Substituted by A.L.O.] Government may, by notification, declare to be liquor for the purposes of this Act;(15)"Manufacture" includes-(i)every process, whether natural or artificial, by which any intoxicant is produced or prepared (including the tapping of tari producing trees and the drawing of 9 from trees),(ii)redistillation, and(iii)every process for the rectification, flavouring, blending, or colouring of liquor, or for the reduction of liquor for sale;(16)"Pachwai" means fermented rice, millet or other grain, whether mixed with any liquid or not, and any liquid obtained therefrom, whether diluted or undiluted; but does not include beer;(17)"Place" includes building, house, shop, both, vessel, raft, vehicle or tent;(18)expressions referring to "sale" include any transfer otherwise than by way of gift;(19)"Spirit" means any liquor containing alcohol obtained by distillation, whether it is denatured or not;(20)"Tari" means fermented or unfermented juice drawn from coconut, palmyra, date or other kind of palm tree; and(21)"Transport means to remove from one place to another within the State of Bihar [and Orissa].
