“place of entry” means a place of entry appointed or prescribed under section 5; “plant” includes vessels, utensils, appliances and fittings; “Republic” means the Republic of South Africa and includes any area in respect of which the Government of South Africa is a contracting party to the General Agreement on Tariffs and Trade; “rule” means a rule made by the Commissioner under this Act; “sales duty” means any duty leviable under Part 3 of Schedule No. 1 on any goods which have been manufactured in or imported into Swaziland; “sales duty goods” means any goods specified in Part 3 of Schedule No. 1 which have been manufactured in or imported into Swaziland; “Schedule” means any Schedule referred to in section 47 as amended from time to time under this Act, and includes the General Notes to any such Schedule; “Secretary” (Repealed A.11/1988.) “spirits” includes, subject to section 27, all descriptions of brandy, whisky, liqueur, rum, cane spirit, vodka, mixed spirit, rectified spirit, spirit aperitif, spirit cocktail or gin; “still” means any apparatus for, or capable of, distilling spirits and includes any part thereof; “still maker” means a person who manufactures or imports stills for sale and includes a person who repairs stills for reward; “territory” means a country and includes a group of countries associated in a customs or economic union; “transit shed” means a shed appointed or prescribed under section 5(g); “vehicle” means any aircraft, train, motor car, van, truck, cart, barrow, boat, vessel, or other conveyance of any kind whatsoever, and includes the fittings, furnishings and equipment thereof, and also pack animals and their harness and tackle; “wine-grower” means a farmer who cultivates vines on land in his own occupation and who produces on such land wine from grapes grown on such vines or delivers grapes grown on such vines to a wine-growers‟ co-operative agricultural society for the manufacture of wine; “worts” means a liquid substance containing saccharin matter before fermentation has commenced.