2. Interpretation
In this Act, unless the subject or context otherwise requires—
“alcohol” means pure ethyl alcohol;
“approved” means approved by the Comptroller of Excise;
“distiller” means any person licensed to use any distillery apparatus;
“distillery” means any place or premises at or in which any distillery apparatus is situate, and includes any spirit store, warehouse, house, room or other place adjacent thereto and used in the manufacture or storage of spirits;
“distillery apparatus” means any still, and any part of a still, and any receptacle, vessel, utensil, pipe, cork, and fitting of any kind whatever, used or capable of being used with a still in connection with distillation;
“excise law” means any Act, or regulation having the force of law, relating to the manufacture of or charge of duty on spirits;
“Government warehouse” means a warehouse provided by the Government for the deposit and storage of spirits;
“home consumption” means consumption in the State;
“licence” means a licence granted by the Accountant General;
“licensed” means in the condition of holding a licence for the purpose of carrying on the business specified in such licence;
“liquor dealer” means the holder of a liquor licence granted under the Liquor Licence Act;
“low-wines” means spirits conveyed into a low-wines receiver or into a still;
“master” means the captain or other person, except a pilot or a port officer, in charge of a ship;
“methylate” means to mix spirits with an approved substance or combination of substances, in approved proportion, so as to render the mixture unfit for use as a beverage;
“methylated spirits” means spirits so mixed to the satisfaction of the Comptroller of Excise;
“night” means the interval between 7:00 p.m. of any day and 5:00 a.m. of the following day; and “at night” or “by night” means during such interval;
“officer” means any officer of Revenue or Customs and any person employed with the concurrence of the Comptroller of Excise on any duty or service relating to excise law, and includes a person acting as an officer and also any official superior in matters of excise to an officer;
“owner” includes lessee and the attorney of any owner or lessee;
“package” means any puncheon, hogshead, cask, drum, demijohn, case or other receptacle containing or capable of containing spirits;
“plain spirits” means any spirits which have not had any flavour communicated thereto or any ingredient or material mixed therewith;
“premises”, when used with reference to any licensed person, means any building, room or place used by him or her in the course of his or her business;
“prescribed” means prescribed by Cabinet;
“proper officer” means an officer in charge of excise affairs at the premises of any dealer or distiller or at any warehouse;
“rack” means to draw off spirits from one package into another;
“redistillation” means the distillation of any spirits previously collected in a spirit receiver;
“regulations” means any regulations made by Cabinet under this Act;
“Schedule” means Schedule to this Act;
“ship” means any ship, boat, raft, and any other means of conveyance by water;
“spirits” means alcoholic spirits of any description, whether completely distilled or otherwise, and includes all liquors mixed with or containing spirits and all mixtures and preparations made with and containing spirits;
“still” includes any part of a still and any apparatus for distilling;
“storage tank” means an approved vat, tank, or other receptacle provided by a distiller at his or her distillery for the deposit of spirits until they are removed to casks or similar packages or to vats in warehouses;
“strength” in relation to spirits means the strength as ascertained by the method or instrument approved by the Minister;
“temperature” means the temperature as ascertained by an approved Fahrenheit's thermometer;
“warehouse” means any warehouse approved for the deposit and storage of spirits;
“wash” means any liquid prepared or fit for the production of spirits therefrom by distillation, whether fully fermented or not.
(Amended by Act 2 of 1992)