Punjab Excise Liquor Definitions, 1954

Re-published vide Punjab Notification No. GSR 140/PA-1/14/Ss 3 and 4/62 dated 9th August 1962

hl171

The following shall be deemed to be "liquor" for the purposes of Punjab Excise Act, (1 of 1914) :-

(1) The substance commonly know as lahan, of whatsoever ingredients such substance may be composed whether or not it has undergone the process of distillation.

(2) [-]

(3) Spirituous preparation, namely :-

(i) Spirit Anisi.

(ii) Spirit Auranti Comp.

(iii) Spirit Cinnamon.

(iv) Spirit Rosae.

(v) Spirit Aetheris.

(vi) Tincture Aurenti.

(vii) Tincture Cinnamin.

(viii) Tincture Levandula Co.

(ix) Tincture Limnois Conc.

(x) Tincture Zingiberis Mitis.

(xi) Tincture Card Co.

(xii) Tincture Carminative.

(xiii) Tincture Capsici.

(xiv) Tincture Cinnamon Co.

(xv) Tincture Zinigiberis Fort.

(xvi) Tincture Calendules.

(xvii) Spirit Aethris Nitrosi.

(xviii) Tincture Krameria.

(xix) Tincture Gulancha.

(xx) Tincture Auristilla.

(xxi) Aqua Anisi Concentrate.

(xxii) Tincture Myrrh.

(xxiii) Tincture Curcuma.

(xxiv) Aqua Foeniculi Cone.

(xxv) Tincture Chinesis.

The following shall, for the purposes of Sections 18, 26 and 64 of the Punjab Excise Act, (1 of 1914) be deemed to be "country liquor" and "foreign liquor", respectively :-

[(1) Country liquor means all liquor other than rectified spirit, denatured spirit and perfumed spirit not included in the definition of foreign liquor and includes the substance commonly known as lahan as mentioned in I(1) above;

(2) "Foreign liquor" means :-

(a) all liquor imported by sea into India (other than rectified spirit, denatured spirit and perfumed spirit), on which Customs duty is leviable under the Indian Tariff Act (VIII of 1934) or the Sea Customs Act of 1878;

(b) all liquor manufactured in India (other than rectified spirit, denatured) spirit, and perfumed spirit, on which duty at a rate higher than that levied on Country liquor is leviable;

(d) all sacramental wine prepared from pure dried grapes by a process of fermentation only without the addition of alcohol or any other ingredient.]