Section 27: Interpretation.

In this Act unless the context otherwise requires-
"Board" means the Nigerian Customs Service Board;
"distiller's licence" means a licence to distil spirits granted under section 1 of this Act;
"excise laws" means the Customs and Excise Management Act, and includes any other Act relating to the control of excisable goods;
[Cap. C45.]
"officer" means any person employed in the Nigerian Customs Service, or for the time being performing customs or excise duties;
"proper officer" means any officer whose right or duty it is to require the performance of or do an act;
"pure alcohol" means spirits by volume at fifteen point five six degrees Centigrade or sixty degrees Fahrenheit;
"spirits" means ethyl alcohol and includes all liquors mixed with or compounded with or prepared from ethyl alcohol, but does not include undistilled fermented liquors containing twenty per centum or less of pure ethyl alcohol;
"still" means any apparatus used or capable of being used to produce spirits by distillation;
"still licence" means a licence granted for the purposes of section 2 of this Act.