Amendment status not verified — confirm the current text below against the official source.
The Act came into force on the 10th day of June, 1970 vide Notification No. B-7289/69, dated 10 June 1970. 277 (5) “Deputy Commissioner” means any person appointed under section 4 to exercise the powers and to perform the duties of the Deputy Commissioner under this Act; (6) “excisable article” means, -- (a) any liquor; (b) any intoxicating drug; (c) opium; or (d) other narcotic drugs, narcotics and non-narcotic drugs which the Government may, by notification, declare to be an excisable article; (7) “Excise Commissioner” means the officer appointed as Excise Commissioner under section 3; (8) “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 of the Seventh Schedule to the Constitution *[and includes additional excise duty and additional countervailing duty]. (9) “Excise Inspector” means an Officer appointed under section 5; (10) “Excise Officer” means the Excise Commissioner, a Deputy Commissioner, or any officer or other person lawfully appointed or invested with powers under section 5; (11) “Excise Revenue” means revenue derived or derivable from any duty, fee, tax, rent, fine or confiscation imposed or ordered under the provisions of this Act or any other law for the time being in force relating to liquor or intoxicating drugs; (12) “Export” means to take out of the Union territory otherwise than from a Customs station as defined under section 2 of the Customs Act, 1962; (13) “Foreign Liquor” includes all liquors other than Indian liquor; (14) “Government” means the Administrator of the Union territory appointed by the President of India under article 239 of the Constitution of India; (15) “Import”, except in the phrase “import into India”, means to bring into the Union territory otherwise than from a Customs station as defined under section 2 of the Customs Act, 1962; (16) “Indian liquor” includes all liquor produced or manufactured in India; ________________________________________________________________________ * Insterted and deemed to have come into force on and from 23rd April 2007 vide the Puducherry Excise (Amendment) Act, 2011. 278 (17) “Intoxicant” means any liquor as defined in clause (19) or any intoxicating drug as defined in clause (18); (18) “intoxicating drug” means, -- (a) the leaves, small stalks and flowering or fruiting tops of the Indian hemp plant including all forms known as bhang, siddi or ganja; (b) charas, that is, the resin obtained from the Indian hemp plant, which has not been submitted to any manipulations other than those necessary for packing and transport; (c) any mixture with or without neutral materials of any of the above forms of intoxicating drug or any drink prepared therefrom; and (d) any other intoxicating or narcotic substance which the Government may, by notification, declare to be an intoxicating drug, such substance not being opium, coca leaf or manufactured drug as defined under section 2 of the Dangerous Drugs Act, 1930. (19) “liquor” includes --- (a) spirits of wine, denatured spirits, wine, beer, toddy and all liquids consisting of or containing alcohol; and (b) any other intoxicating substance, which the Government may, by notification, declare to be liquor for the purposes of this Act; (20) “manufacture” includes every process whether natural or artificial, by which any fermented, spirituous or intoxicating liquor or intoxicating drug is produced or prepared and also re-distillation and every process for the rectification of liquor; 1 [ (20-A). “molasses” means the heavy, dark coloured residual syrup drained away in the final stage of the manufacture of jaggery or sugar containing in solution or suspension, sugars which can be fermented and includes any product formed by the addition to such syrup of any ingredient which does not substantially alter the character of such syrup, but does not include any article which the Government may, by notification, declare not to be molasses, for the purposes of this Act;]