CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME
116A. Fortification and mixing of wine.
Provision' relating to false declaration of original gravity of beer Imposition, rates, etc., of duty.
Fortification and mixing of wine. 8 of 1991, s.7.  116A. Subject to such conditions and limitations as may be prescribed, a wine manufacturer may-

(a) mix in his factory, spirits with wine manufactured by him in a proportion not exceeding ten litres of proof spirit to one hundred litres of wine:

Provided that the mixture shall not thereby be raised to a greater strength than fifty degrees of proof; or

(b) during the process of manufacture in his factory, mix wine made by him with imported wine on which the full duties of customs have been paid.

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