In these Rules unless the context otherwise requires-
(1) ―Act‖ means the Tamil Nadu Prohibition Act, 1937 (Tamil Nadu Act X of 1937);
(2) ―Assistant Commissioner‖ means the Assistant Commissioner of Prohibition and Excise appointed for each district;
(3) ―Bonded warehouse‖ means a warehouse were Indian-Made Foreign Spirits are stored –in-bond without payment of Excise Duty or Countervailing Duty under these rules;
(4) ―Excise Supervision‖ means by the supervision of Indian-made Foreign Spirits in relation to its receipt, issue, transport and storage-in-bond of an officer or Prohibition and Excise Department appointed in that behalf;
(5) ―Excise Supervisor Officer‖ means an Officer of the Prohibition and Excise Department appointed by the Commissioner under rule 8 to exercise supervision at the bonded warehouse;
(6) ―form‖ means a form appended to those Rules;
(7) ―to store liquor in bond‖ with all its grammatical variations, means to store, deposit or keep under these Rules Indian-made Foreign Spirits in a bonded warehouse without payment of excise duty or countervailing duty.