Definitions

In this Act, unless the context other wise requires- (a) "Alcoholic Beverages" means Indian Made Foreign Liquor rnanufactured in Sikkirn and imported from other States and consumed in Civil and Detense market within the State and the Beer manufactured in Sikkim and importeel trorn other States consumed in State. (b) "Beer" means ferrnented liquor prepared from malt or grain with or without addition of sugar and with hops and includes ale, stout and porter. (c) "cess" means cess or the fee payable under the Act. (d) "Excise Commissioner" means the Excise Commissioner as defined under the 8ikkim Excise Act, 1992. (e) "Excise Officer" means the Excise Officer as defined under clause (h) of section 2 of the Sikkim Excise Act. 1992. (f) "Foreign liqueurs" means:- (i) Brandy, whisky, rum, vodka, gin liqueurs, cordial, bitters and wines or mixture containing any of the liqueurs aforesaid; (ii) Spirit, sophisticated or compounded so as to resemble in colour and flavour, brandy, whisky rum, vodka, gin, liqueurs, cordials, bitters or other similar potable alcoholic preparation, (g) "Government" means the State Government of Sikkim. (h) 'import" means to bring into Sikkirn.