Bare ActsThe M and TP Excise Duties Act 1955

Section 2

Definitions

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Definitions.―In this Act, unless the context otherwise requires,― (a) “alcohol” means ethyl alcohol of any strength and purity having the chemical composition C2 H5 OH; 4[(aa) “coca derivative” means— (i) crude cocaine, that is, any extract of coca leaf which can be used, directly or indirectly for the manufacture of cocaine; (ii) ecgonine, that is, laevo-ecgonine having the chemical formula C9 H15 NO3 H2 O, and all the derivatives of laevo-ecgonine from which it can be recovered; and (iii) cocaine, that is, methyl-benzoyl-laevo-ecgonine having the chemical formula C17 H21 NO4, and its salts; (ab) “coca leaf” means— (i) the leaf and young twigs of any coca plant, that is, of the Erythroxylon coca (Lamk) and the Erythroxylon novo-granatense (Hiern.) and their varieties, and of any other species of this genus which the Central Government may, by notification in the Official Gazette, declare to be coca plants for the purposes of this Act; and (ii) any mixture thereof, with or without neutral materials;] (b) “collecting Government” means the Central Government or, as the case may be, the State Government which is entitled to collect the duties levied under this Act; 4[(bb) “derivative of opium” means— (i) medicinal opium, that is, opium which has undergone the processes necessary to adapt it for medicinal use; (ii) prepared opium, that is, any product of opium obtained by any series of operations designed to transform opium into an extract suitable for smoking, and the dross or other residue remaining after opium is smoked; (iii) morphine, that is, the principal alkaloid of opium having the chemical formula C17 H19 NO3, and its salts, and its derivatives;]

Section 2 – The M and TP Excise Duties Act 1955 | DailyLaw.ai