Section 2: Interpretation

2. Interpretation In this Act— “acreage” means an area measured— (a) on the basis of 40,000 square feet (french measure) per acre; or (b) at the discretion of the Board, on the basis of the number of tobacco plants; “air curing” means the process of curing green tobacco without the aid of artificial heat, except to the extent necessary to dry the green tobacco or reduce any excessive moisture in it; “barn” means a building used for the curing of green tobacco; “Board” means the Tobacco Board; “bonded warehouse” means a building appointed by the DirectorGeneral, in which leaf tobacco purchased by a manufacturer may be stored pending payment of excise duty; “certificate” means a certificate issued under section 17; “curing” means the process of yellowing, fixing the colour and drying green tobacco for producing a type of tobacco; “Director-General” means the Director-General of the Mauritius Revenue Authority or any officer deputed by the Director-General to act on his behalf; “fire curing” means the process of curing green tobacco with the aid of artificial heat obtained from open fires inside a barn; “flue curing”— (a) means the process of curing green tobacco with the aid of artificial heat in a barn fitted with flues for that purpose; (b) does not include air curing or the process of drying leaf tobacco in a barn fitted with flues for flue curing; [Issue 1] T10 – 2 Revised Laws of Mauritius “green tobacco”— (a) means tobacco leaves which have not been subjected to a process of curing; and (b) includes tobacco plants and tobacco plantations; “leaf tobacco” means tobacco leaves which are in the process of being cured or which have been cured, and includes tobacco in the form of strips and stems or such other form as may be approved by the Board; “manufactured tobacco” means tobacco which has undergone processing for use as cigarettes, cigars and in such other form as may be approved by the Board; “member” means a member of the Board and includes the Chairperson of the Board; “Minister” means the Minister to whom responsibility for the subject of agriculture is assigned; “producer” means a producer of tobacco registered under this Act; “sun curing”— (a) means the process of curing green tobacco by exposing it to the sun; and (b) includes the process of subjecting green tobacco to wilting prior to exposing it to the sun; “tobacco” means a plant belonging to the species Nicotiana Tabacum and Nicotiana Rustica; “tobacco product” means tobacco which has undergone processing for use as snuff, chewing tobacco and in such other form as may be approved by the Board; “type of tobacco” means any leaf tobacco which has been air cured, flue cured, fire cured, or sun cured; “warehouse” means a tobacco warehouse established by the Board under this Act. [S. 2 amended by Act 42 of 1985; Act 28 of 1997.] PART I – THE TOBACCO BOARD