In this Act, unless the context other wise requires-
(a) “Alcoholic Beverages” means Indian Made Foreign Liquor manufactured in Sikkim and imported from other States and consumed in Civil and Defense market within the State and the Beer manufactured in Sikkim and imported from other States consumed in State.
(b) “beer” means fermented liquor prepared from malt or grain with or without addition of sugar and with hops and includes ale, stout and porter.
(c) “cess” means cess or the fee payable under the Act.
(d) “Excise Commissioner” means the Excise Commissioner” means the Excise Commissioner as defined under the Sikkim Excise Act, 1992.
(e) “Excise Officer” means the Excise Officer as defined under clause (h) of section 2 of the Sikkim Excise Act, 1992.
(f) “Foreign Liquor” means:-
(i) Brandy, whisky, rum, vodka, gin liqueurs, cordial, bitters and wines or mixture containing any of the liquor aforesaid;
(ii) Spirit, sophisticated or compounded so as to resemble in colour and flavour, brandy, whisky rum, vodka, gin, liqueurs, cordials, bitters or other similar potable alcoholic preparation.
(g) “Government” means the State Government of Sikkim.
(h) ‘import” means to bring into Sikkim.
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