(4)[ "Excisable Article" means and includes(i)Spirit, fermented liquor or any alcoholic liquor for human consumption or denatured spirt or denatured spirituous preparation, or(ii)any intoxicating drug, or(iii)stills or other appliances for distillation, or(iv)fermented wash or other material for distillation, or(v)any other article which the State Government may, from time to time, declare to be an excisable article for the purposes of this Act]
