|CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME|
|99. Power of Commissioner to direct that Act and regulations shall not apply.|
|Rooms and plant to be marked.||Distiller's and rectifier's warehouse.|
|Power of Commissioner to direct that Act and regulations shall not apply.||
Provisions Relating to the Manufacture of Spirits
99. (1) Where the Commissioner -
(a) is satisfied that a process of manufacture carried on by a person involving the manufacture of spirits is primarily directed to the production of an article other than spirits; or
(b) sees fit in the case of a person manufacturing spirits by a process other than distillation of a fermented liquor,
he may direct that, subject to compliance with such conditions as he may impose, such provisions of this Act or of any regulations made thereunder as may be specified in the direction shall not apply in the case of that person.
(2) If a person in whose case a direction has been given by the Commissioner under this section acts in contravention of, or fails to comply with, any conditions imposed by the direction, he shall be guilty of an offence and any plant, spirits or materials in respect of which the offence has been committed shall be liable to forfeiture.