Amendment status not verified — confirm the current text below against the official source.
(1) In this Act, unless there is anything repugnant in the subject or context - (a) "Apong" means any fermented rice millet, or other grain and in whatever name it may be called locally and includes Arrack and any liquid obtained there from but does not include beer; (b) "beer" includes ale, stout, porter and all other fermented liquor made malt, and such other substances as the State Government may specify on this behalf ; (c) "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 ; (d) "Collector" means the Collector of the District and includes any officer appointed by the State Government to exercise and perform all or any of the powers and functions of the Collector under this Act ; (e) "denaturant" means any substance prescribed for admixture with spirit in order to render the mixture unfit for human consumption ; (f) "denature" means mixing of spit with one or more denaturants in such manner as may be prescribed for the purpose of rendering it unfit for human consumption ; (g) "Exercisable article" means :- a) any alcoholic liquor for human consumption, or b) any intoxicating drug ; but does not include medicinal and toilet preparation containing alcohol or any intoxicating drug. "Explanation":-ln this clause the expressions "medicinal preparation and toilet preparations" have the same meaning as assigned to in the "Medicinal and Toilet Preparations (Excise Duties) Act, 1945". Short title extent and commencement. Definitions. (h) "excise duty" and "countervailing duty" means any such excise duty or countervailing duty, as the case may be, as is mentioned in entry 51 of List-II in the Seventh Schedule to the Constitution. (i) "Excise Commissioner" means the officer appointed under S8ction 5 ; j) "Excise Officer" means the Collector or any officer or other person appointed or invested with powers under section 5 ; (k) "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; (I) "Export" means to take out of Arunachal Pradesh otherwise than across a customs frontier as defined by the Central Government ; (m) "import" (except in the phrase "import into India") means to bring into Arunachal Pradesh otherwise than across a- customs frontier as defined by the Central Government ; (n) "Intoxicant' means-