licensee in addition to liability for the cost of the repair or renewal shall be guilty of an offence
and the burden of proving that any such tampering, damage or piercing was not so caused
shall rest upon the licensee.
(17)The Commissioner may, subject to such conditions as he may impose, exempt the
manufacture of any class or kind of goods from any provision of this section.
Ascertaining quantity of spirits by weighing.
26. (1) The quantity of spirits in any container maybe calculated by weighing or gauging.
(2) In ascertaining the quantity of spirits by weighing, the tables prescribed in the regulations shall be used and the quantity ascertained in accordance with the said tables shall be
deemed to be the true quantity of spirits for the purposes of this Act.
Classification of spirits.
27. No spirits distilled in Swaziland shall, for the purposes of this Act, be classed as being
spirits of the product of the vine until such spirits have been so certified by the controller, and
spirits not so certified shall be deemed to be spirits other than of the product of the vine.
Control of the use of spirits for certain purposes.
28. (1) No person shall use spirits, distilled from the product of the vine, in the manufacture
of alcoholic beverages unless such spirits have been certified by the Minister to be suitable
for such use:
Provided that if the Minister declines to certify spirits as suitable for such use the manufacturer may re-distil such spirits or treat them by any method approved by the Minister who
may in his discretion certify such spirits as suitable for use in the manufacture of alcoholic
beverages.
(2) The blending of brandy and the production from spirits of any other beverage or any
other non-excisable goods shall be subject to such supervision by an officer as the Commissioner may in each case consider necessary.
(3) Subsection (1) shall not apply to an agricultural distiller or a wine grower who manufactures alcoholic beverages under this Act for his private use.
Entry of spirits for use in manufacture.
29. (1) Spirits which have not been entered for home consumption shall not be used in the
production of beverages or other non-excisable goods.
(2) The Commissioner may, on such conditions as he may in each case impose, permit
the use of spirits which have been entered for home consumption in the production of beverages in a duty storage warehouse and may, without prejudice to section 104, permit pay-