2. Definitions. -In this Act, unless the context otherwise requires, -

(a) "alcohol" means ethyl alcohol of any strength and purity having the chemical composition C₂H₅OH;

(aa) "coca derivative" means -

(i) crude cocaine, that is, any extract of coca leaf which can be used, directly or indirectly, for the manufacture of cocaine;

(ii) ecgonine, that is, laevo-ecgonine having the chemical formula C₉H₁₅NO₃H₂0, and all the derivatives of a laevo-ecgonine from which it can be recovered; and

(iii) cocaine, that is, methyl-benzoyl-ecgonine having the chemical formula C₁₇H₂NO₄,and its salts;

(ab) " coca leaf" means-

(i) the leaf and young twigs of any coca plant, that is, of the erythroxylon coca (Lamk.) and the Erythroxylon novo- granatense (Hiern.) and their varieties, and of any other species of this genus which the Central Government may, by notification in the Official Gazette, declare to be coca plants for the purposes of this Act: and

(ii) any mixture thereof, with or without neutral material

(b) "collecting Government" means the Central Government or, may be, the State Government which is entitled to collect the duties levied under this Act;

(bb) "derivative of opium" means -

(i) medicinal opium, that is, opium which has undergone the proceses necessary to adapt it for medicinal use;

(ii) prepared opium, that is, any product of opium obtain series of operations designed to transform opium into suitable for smoking, and the dross or other residue remaining after opium is smoked;

(iii) morphine, that is, the principal alkaloid of opium the chemical formula C₁₇H₁₉NO₃, and its salts, and its derivatives;

(c) "dutiable goods" means the medicinal and toilet preparations in the Schedule as being subject to the duties of excise levied 1 Act;

(d) "excise officer" means an officer of the Excise Department State and includes any person empowered by the ( Government to exercise all or any of the powers of an excise officer under this Act;

(e) "Indian hemp" means-

(i) the leaves, small stalks and flowering of fruiting tops of the hemp plant (Cannabis sativa L.), including all forms known as bhang, siddhi or ganja;

(ii) charas, that is, the resin obtained from the Indian hen which has not been submitted to any manipulations other than those necessary for packing and transport.

(iii) any mixture, with or without neutral materials, of any ( forms of Indian hemp or any drink prepared therefrom; and

(iv) any extract or tincture of any of the above forms of Indian hemp;

(f) "manufacture" includes any process incidental or ancillary to the completion of the manufacture of any dutiable goods;

(g) "medicinal preparation" includes all drugs which are a I prescription prepared for internal or external use of human beings or animals and all substances intended to be used for or in the mitigation or prevention of disease in human beings or animals

(h) "narcotic drug" or "narcotic" means a substance which is coca leaf, or coca derivative, or opium, or derivative of opium, or Indian hemp and shall include any other substance, capable of causing or producing in human beings dependence, tolerance and withdrawal syndromes and which the Central Government may, by notification in the Official Gazette, declare to be a narcotic drug or narcotic;

(i) "opium" means-

(1) the capsules of the poppy (Papaver somniferum L), whether in their original form or cut, crushed or powdered and whether or not juice has been extracted therefrom;

(2) the spontaneously coagulated juice of such capsules which has not been submitted to any manipulations other than those necessary for packing and transport; and

(3) any mixture, with or without neutral materials, of any of the above forms of opium,and includes any derivative of opium;

(g) "prescribed" means prescribed by rules made under this Act;

(k) "toilet preparation" means any preparation which is intended for use in the toilet of the human body or in perfuming apparel of any description, or any substance intended to cleanse, improve or alter the complexion, skin, hair or teeth, and includes deodorants and perfumes.