RE Rules 2Chapter I · Preliminary

Section 2 · Definitions

- In these rules, unless the context otherwise requires,-

(a)

"the Act" means the Rajasthan Excise Act, 1950 (Rajasthan Act II of 1950);

[(a-1) "Bonded Warehouse" means any warehouse or a part of a distillery licensed the Excise Commissioner as a bonded warehouse for the receipt and storage of liquor or any other Excisable article under bond, both bottled and bulk, of Indian manufacture, transported into Rajasthan State from any place within Indian Union as approved by the Excise Commissioner for its reduction bottling transport or export in bond, or on payment of duty within or outside the State] [Substituted by FD/Ex/82, dated 22.1.1986, Published in Rajasthan Government Gazette Part IV-C (Extraordinary), dated 23.1.1986, page 410, [22-1-86].].[(a-2) "Bottled in Origin (BIO) means Foreign Liquor bottled out of India in Foreign Countries and brought into the State.] [Inserted by Notification No. G.S.R. 36, dated 1.8.2016 (w.e.f. 31.1.1957).]

(b)

"Country liquor" means the substances for the time being declared by the Government as country liquor under sub-section (2) of section 4;

(c)

"foreign liquor" means the substances declared for the time being as foreign liquor under sub-section (2) of section 4 of the Act;

(c-l) "Heritage Liquor" means alcoholic beverages prepared with such herbs or spices and in the manner approved by Excise Commissioner from time to time.

(d)

"Indian made foreign liquors", means foreign liquor made in India;

[(d-1) "Issued under Bond" means issued under a bond for the subsequent payment of duty;] [Inserted by E &T/59, dated 13.3.1962, Published in Rajasthan Government Gazette Part IV-C, dated 17.5.1962, [13-3-62].]

(e)

"liquor" includes all substances declared by the Government as liquor under sub-section (1) of section 4;

[(e-1) "litre" means a litre with reference to the bulk or quantity of the contents equivalent to 0.219 gallons; [Inserted by E &T/59, dated 13.3.1962, Published in Rajasthan Government Gazette Part IV-C, dated 17.5.1962, [13-3-62].](e-2) "London Proof Litre" means a litre containing liquor of strength of London Proof;]

(f)

"Section" means a section of the Act;

(g)

words and expressions defined in the Act; and not defined in these rules have the meanings respectively assigned to them in the acts; and

(h)

reference to duty on import shall be deemed to include reference to countervailing duty.

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