(8) "country liquor" includes all liquor produced or manufactured in India;
1[(9) "cultivation" means raising a plant from seed and includes the tending or protecting of a plant during its growth;]1
(10) "denatured" means subjected to a process prescribed for the purpose of rendering unfit for human consumption;
2[(10a) "denatured spirituous preparation" means any preparation made with denatured spirit]2 3[or denatured alcohol]3 and includes lacquers, French Polish and varnish prepared out of such spirit or alcohol;]
(12) "to drink" with its grammatical variations means to drink liquor or to consume any intoxicating drug;
(13) "excisable article" means —
- (a) any alcoholic liquor for human consumption,
- (b) an intoxicating drug 5[or hemp]5,
- (c) opium,
- 6[(d) other narcotic drugs and narcotics which the State Government may, by notification in the Official Gazette, declare to be an excisable article]6;
(14) "excise duty" and "countervailing duty" means such excise duty or countervailing duty, as the case may be, as is mentioned in 7[entry 51 in List II in the Seventh Schedule to the Constitution]7;
(15) "excise revenue" means revenue derived or derivable from any duty, fee, tax, fine (other than a fine imposed by a court of law) or confiscation or forfeiture imposed or ordered under the provisions of this Act, or of any other law for the time being in force relating to intoxicants;
(16) "export" (except in section 147) means to take out of the 8[State]8 otherwise than across a customs frontier;
(17) "foreign liquor" 10[means all liquor produced or manufactured outside India]10:
Provided that the 8[State]8 Government may, by notification in the Official Gazette, declare that any specified description of country liquor shall, for the purposes of this Act, be deemed to be foreign liquor;
11[(17A) "Gram Rakshak Dal" means Gram Rakshak Dal established under section 134A;]11