In these rules unless there is anything repugnant in the subject or context-
(a) “Act” means the Tamil Nadu Prohibition Act, 1937 (Tamil Nadu Act X of 1937);
(b) “Absolute Alcohol” means ethyl alcohol with strength of 74.48 degrees over proof with specific gravity of 0.7961 at 15.6 degrees centigrade maximum;
(c) “Bonded spirit store” means the premises or any part of the premises approved and licensed under these rules for storage of rectified spirit on which duty has not been paid;
Provided that a spirit store of the bonded manufactory under the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956, shall be construed as the bonded spirit store licensed for the purpose of these rules.
(d) “Commissioner” means the Commissioner of Prohibition and Excise, Chennai;
(e) “Collector” means the Collector of the Revenue District;
(ee) “Concentrate” means any spirit which can be consumed by diluting it directly except rectified Sprits, extra neutral alcohol and denatured spirit.
(f) “Distillery” means premises in which molasses/sachrine materials are subjected to alcoholic fermentation and the fermented products are recovered by a process of distillation;
(g) “Distillery officer” means an Officer of the Prohibition and Excise Department entrusted with immediate supervision and working of a Distillery;
(h) “Form” means the Form appended to these rules;
(i) “Government” means the Government of Tamil Nadu;
(j) “Grape Spirit” means undenatured spirit of strength not lower than 50 degrees over proof distilled from fermented grapes belonging to genus vitis;
(k) “Licence” means, a licence granted:-
(i) for the possession and sale of rectified spirit or absolute alcohol.;
(ii) for the possession and use of rectified spirit, malt spirit, tapioca spirit or absolute alcohol in dispensary, scientific, educational, research, laboratory purposes and such other purpose as approved by the Commissioner of Prohibition and Excise;
(iii) for the possession and use of rectified spirit or neutral spirit or silent spirit in the manufacture of Indian Made-Foreign Spirits or rectified spirit in the manufacture of medicinal and toilet preparations or in the Manufacture of essences; and
(iv) for the possession and use of rectified spirit of neutral spirit or silent spirit or absolute alcohol in the manufacture of commodities approved by the Commissioner of Prohibition and Excise on the advice of the Technical Committee from time to time;
(l) “Licensing authority” means the Commissioner in the case of licence for the possession and use in the manufacture of products of Indian Made Foreign Spirits, Medicinal and Toilet preparations, Essences and specific commodities and the Collector in the case of other category of licence;
(m) “Malt Spirit” means undenatured spirit of strength not lower than 50 degrees over proof distilled from fermented barely malt;
(n) “Medical Practitioner” means a person:-
(i) holding a qualification granted by an authority specified or notified under section 3 of the Indian Medical Degrees Act, 1916 (Central Act VII of 1916) or specified in the Schedules to the Indian Medical Council Act, 1956 (Central Act 102 of 1956); or
(ii) registered in a medical register of a State for the registration of persons practicing the modern scientific system or medicine; or
(iii) registered in the register of dentists for a State under the Dentists Act, 1948 (Central Act XVI of 1948); or
(iv) who is engaged in the practice of veterinary medicine and who possesses qualifications approved by the State Government;
(o) “Neutral of Silent Spirit” means specially distilled alcohol with no indication on its source of distillation. Its alcoholic strength shall be between 64.8 degrees over proof and 68.3 degrees over proof;
(p) “Pharmacy” means and include every stores or shop or other place (i) where drugs are dispensed i.e. measured or weighed or made up and supplied, or (ii) where preparations are compounded or (iii) where drugs are prepared under valid licence issued in Form 20 (with pharmacy) under the Drugs Rules, 1945;
(q) “Production norm” means the quantity in terms of kilogram/litre of the finished product to be achieved for every 1000 litres of rectified spirit/absolute alcohol supplied to the licence holders;
(r) “Proof Spirit” means a mixture of alcohol and water of such density that at 51 degrees F / 18 Volumes shall weigh the same as 12 Volumes of water at the same temperature. This is equivalent to spirit containing 57.06 percent by volume or 49.24 percent by weight of ethyl alcohol and of specific gravity 0.91984 at 60 degrees / 60 degrees F;
(s) “Rectified Spirit‖ means plain undenatured spirit of strength not lower than 66.0 degrees over proof;
(t) “Spirit‖ means rectified spirit, denatured spirit, neutral or silent spirit, tapioca spirit, grape spirit, absolute alcohol and malt spirit;
(u) ―Special Spirit‖ means all spirits which are used as an essence or flavouring agent except rectified spirit, extra neutral alcohol and denatured spirit.
Explanation:- Spirit of Proof strength or ‗London proof strength‘ means a mixture of ethyl alcohol and water which at a temperature of 15.5 degrees centigrade has a specific gravity of 0.91984 and contains 49.24 percent weight/weight of 57.06 percent volume/ volume of alcohol.
(u) ―Scientific body” means an institution or firm whose activities are devoted to research and advancement of science and declared as such by the Commissioner;
(v) “State” means the State of Tamil Nadu;
(w) “Tapioca Spirit” means undenatured spirit of strength not lower than 50 degrees over proof distilled from fermented tapioca or cassava chips or its starch;
(x) “Verifying Officer” means the Excise Supervisory Officer attached to the licensed premises/Divisional Excise Officer/Taluk Excise Officer of the concerned Division/Taluk;