Section 2
of Excise Act
Section 2
For the purposes of this Act and of rules, notifications and orders made thereunder, the following terms shall, un-less there be something repugnant in the subject or context, have the meanings respectively assigned to them -
"beer" includes ale, stout, porter and all other fer-mented liquors made from malt;
2 of 1924
(Cap. 37 of 1951)
3 of 1959
S.99/59
Iofl964
Short title 1nterpreta·
tion
"Controller" means the Controller of Customs Cap.
appointed under the Customs Act;
"conveyance" means any ship, boat, or vehicle used for the carriage of liquors;
"denatured" means effectually and permanently rendered unfit for human consumption;
"dutiable" as applied to any goods means goods subject to the payment of excise duty and on which such duty is payable;
"excise officer" means any officer of customs as Cap.
defined in subsection ( 1) of section 2 of the Cus-toms Act;
"gallon" means the imperial gallon, or 6 reputed quart bottles or 12 reputed pint bottles;
"goods" includes animals, birds, fish, plants and all kinds of movable property;
"intoxicating liquors" includes all liquors fit or in-tended for human consumption;
5
B.L.R. 0. l/J984
6
Cap. 36
Excise
"licensed warehouse" means a place licensed
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under this Act by the State Secretary for the ware-housing of liquors;
"liquor" includes all liquid consisting of alcohol or containing more than 2 per cent of pure alcohol by weight, and also any liquid which His Majesty the
Sultan and Yang Di-Pertuan in Council may by public notification declare to be liquor for the pur-
(
poses of this Act;
"manufacture" with its grammatical variations and cognate expressions -
(a)
in the case of intoxicating liquors, includes the addition of any substance (other than water) to any intoxicating liquor with intent that the com-pound so formed shall be sold for human consump-tion; and
(b)
in the case of tobacco, includes any process converting any raw or leaf tobacco into tobacco fit for smoking, snuffing or chewing, and the making of cigarettes from manufactured tobacco;
"medicated wines" means intoxicating liquors which have been submitted to a process of prepa-ration consisting of the addition of a drug or drugs intended to give special medicinal properties;
"retail sale of liquors" means the sale of liquors to
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members of the public or a class thereof for con-sumption on or off the premises of the vendor;
"senior officer of excise" means senior officer of customs as defined in subsection (1) of section 2 of the Customs Act;
"spirit" means any liquor containing alcohol obtained by distillation, whether denatured or not;
(
(
Excise
"tobacco" includes cigars, cigarettes and snuff;