Section 45 in Rules under the United Provinces Excise Act, 1910
45. Definitions made for the purposes of the rules.
- The following definitions of terms used in the different parts of the Manual are here assembled for convenience. Technical terms are defined in chapters in which they are used :(a)General"Bonded warehouse" means any warehouse or part of a distillery appointed by the Excise Commissioner as a bonded warehouse for the storage of intoxicants brought thither under bond for the payment of duty when issued from such warehouse."Issued under bond" means issued under a bond for the subsequent payment of duty."District Excise Officer" means a gazetted officer of the Land Revenue Department on the district staff who has been placed in subordinate charge of the Excise Administration of the district by the Collector.Note. - The Sub-Divisional Officer of Karwi in Banda District, Mahoba in Hamirpur District and Lalitpur in Jhansi District exercise the powers of District Excise Officer within the limits of their respective sub-division.(b)Relating to Liquor"Blending" means the mixing together of two or more liquors of different strengths or of different qualities."Bulk gallon" means a gallon with reference to the bulk or quantity of the contents."Compounding" means the artificial preparation of foreign liquor by the addition to imported or to country-made spirit, of flavouring or colouring matters; or of both."Plain spirit" means spirit to which no flavour has been communicated and to which no flavouring or colouring matter or other material or ingredient has been added."Proof" with reference to spirit, means the strength or proof as ascertained by Sykes Hydrometer or by any other hydrometer or means authorized by the Excise Commissioner.Explanation - "London Proof (L.P.)" denotes the strength of spirit which at the temperature of 51° Fahrenheit weight exactly 12/13th parts of an equal measure of distilled water."Over Proof (O.P.)" means spirit of a strength greater than that of London Proof."Under Proof (U.P.)" means spirit of a strength less than that of London Proof."Proof gallon" means a gallon containing liquor of strength of London Proof."To gauge" means to determine the quantity of liquid that is, or can be, contained in or taken from a receptacle."To prove" means to test the strength of spirit by a hydrometer or other instrument prescribed by the Excise Commissioner."Rectified spirit" or "rectified spirits of wine" means plain spirit of a strength of not less than [66° over proof (66° O.P.)] [Corrected by C.S. No. 7, dated 3-4-1964] and of specification laid down in Appendix H of the U. P. Excise Manual, Volume II, and includes absolute alcohol."Reduction of liquor" means the reduction of liquor from a higher to a lower strength by the addition of water."Sophisticating" has the same meaning as "Compounding" (See above)."Still" includes any part of a still and any apparatus whatever for distilling or manufacturing spirits."Vat" means any fixed vessel used for the storage of liquor."Absolute alcohol" means dehydrated rectified spirit containing not less than 99.5 per cent by volume of ethanol corresponding to 74.43 O.P. strength and of specification as laid down in Appendix H of the U.P. Excise Manual, Volume II."Power alcohol" as defined in the Indian Power Alcohol Act means ethanol alcohol containing not less than 99.5 per cent, by volume of ethanol measured at sixty degree Fahrenheit corresponding to 74-½ over proof strength. Before issue from any power alcohol distillery it is denatured in the manner prescribed under the rules."Motor Spirit" (The U. P. Sales of the Motor Spirit Taxation Act, 1939) means any inflammable hydrocarbon (including any mixture of hydrocarbons or any liquid containing hydrocarbon) with a flash point of or below 145°F which is ordinarily used for providing reasonably efficient motive power for any form of motor vehicle or for internal combustion engines.[46 to 49.] [Rules 46, 47, 48 and 49 as were given in the old Excise Manual and now have been re-enacted as Rules 51, 52, 53 and 54 in the new Excise Manual.]
