Section 29: Interpretation.

In this Act, unless the context otherwise requires-
"excise laws" means the Customs and Excise Management Act and any other Act relating to the control of excisable goods;
[Cap. C45.)
"hydrocarbon oils" means petroleum oils produced from coal, shale, peat, or any other bituminous substance, and all liquid hydrocarbons excluding such hydrocarbons which are solid or semi-solid at a temperature of 60 ºF or which are gaseous at a temperature of 60 ºF at atmospheric pressure;
"Minister" means the Minister responsible for finance;
"officer" means any person employed in the Department of Custom and Excise or for the time being performing customs and excise duties;
"proper officer" means any officer whose right or duty it is to require the performance of or perform the act referred to;
"refinery" means any bonded premises approved by the Board for the treatment of hydrocarbon oils.