Section 169: Definition of terms under this Part

In this Part -
"ammunition” and "firearms" have the meaning provided under the Firearms Act;[Cap. F28, LFN, 2004]
"authorised methylator" means a person authorised to methylate spirit under section 179 (2) of this Act;
"beer" means ale, porter, stout and any other description of beer and any liquor which is made or sold as a description of beer or as a substitute for beer which on a sample of at any time is found to contain more than one percent and not more than ten percent of pure alcohol, but does not mean fermented liquor of a kind made elsewhere otherwise than upon the licensed premises of a brewer for sale, which the Service accepts as a liquor usually made by local methods in or about Nigeria;
"bonded warehouse" means a warehouse -
(a) subject to bond or other conditions as may be specified in regulations; and
(b) which is not situated on the manufacturer's production premises and into where excisable goods may be placed without giving rise to a dutiable transaction as a result of the removal of the excisable goods from the production premises into the warehouse which otherwise may be taken to be a dutiable transaction;
"brewer" means a person carrying on brewing trade or business and holds a valid excise license for that purpose;
"excise trader" means any person carrying on a trade or business under any applicable provision of the excise laws, whether or not that trade of business is a trade or business requiring an excise license;
"gravity" and "original gravity" have the meaning contained under section 195 of this Act;
"mentholate" means the denaturing of spirit and "mentholate" and expressions of like kind shall be constructed accordingly;
"percent of pure alcohol" means the percentage of ethyl alcohol by volume at 15.6 degrees centigrade or 60 degrees fahrenheit;
"spirit" means ethyl alcohol and includes all liquors mixed with ethyl alcohol and all mixtures compounded with or prepared from ethyl alcohol which on a sample analysis at any time is found to contain not less than 2.5% of pure alcohol, but does not include methylated spirits or other denature spirits, or wine, beer, cider, perry or other fermented liquors which do not contain more than 20% of pure alcohol;
"sugar" means sugar of any description and any saccharine substance, extract or syrup and includes any material capable of being used in brewing except malt or corm;
"tobacco manufacturer” means a person carrying on a trade or business as a tobacco manufacturer and holds a valid license for that purpose; and
"wine” means any liquor made or sold as a description of wine or as a substitute for wine and which, on a sample analysis at any time, is found to contain no more than 24.5% of pure alcohol, with the exception of palm wine or any other wine of a kind produced elsewhere than upon the licensed premises of a distiller for sale, which the Service accepts as produced by local methods in Nigeria.