Page 4

(13) "excisable article" means —

1. (a) any alcoholic liquor for human consumption,
2. (b) an intoxicating drug ⁵[or hemp]⁵,
3. (c) opium,
4. 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