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Excise Act 1901
77ADefinitions
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77A Definitions
In this Part:
alcoholic beverage means goods classified to item 1 or 2, or subitem 3.1, 3.2 or 3.10, of the Schedule to the Excise Tariff Act 1921.
brewery means a factory in respect of which a person is licensed to manufacture beer.
brewery licence means a licence to manufacture beer.