Some drinks to be covered by excise law after review (4)
I believe the answer is:
ales
'some drinks' is the definition.
(ale is a kind of drink)
'covered by excise law after review' is the wordplay.
'covered by' indicates a hidden word.
'review' shows that the letters should be reversed in order.
'sela' is hidden within 'excise law after'.
'sela' written backwards gives 'ALES'.
'to be' acts as a link.
(Other definitions for ales that I've seen before include "A sale of beers" , "Types of beer" , "What might be delivered by pumps" , "Alcoholic drinks" .)