ates to any goods or substance other than beer, malt liquor and any product manufactured in accordance with subsection 169(2), to the extent that the Excise Act, 2001 applies to that handling or dealing.Meaning of ???beer??? and ???malt liquor???(2) In subsection (1), ???beer??? and ???malt liquor??? have the meaning assigned by section 4.2002, c. 22, s. 363.