ment of the duty on any such spirits used in the production of beverages in any such warehouse to be deferred until the beverages are delivered from such warehouse.
(3) No person shall, without the permission of the Commissioner, re-distil spirits which.
have been entered for home consumption, and any such permission may be granted subject
to such conditions as he may impose.
(4) Beverages or other non-excisable goods produced in contravention of subsection
(1) and any spirits re-destilled in contravention of subsection (3) shall be liable to forfeiture.
Ascertaining strength of spirits.
30. The strength of any spirits or spirituous preparations shall, for duty purposes, be ascertained in the manner prescribed by the Commissioner. (Amended A.7/1981.)
Requirements in respect of still.
31. Subject to section 63, no person shall distil spirits in a still which does not comply with
the regulations as to capacity and construction:
Provided that the Commissioner may exempt any still used for any purpose other than
the manufacture of potable spirits from any such requirements for such period and on such
conditions as he thinks fit.
Special provisions regarding spirits manufactured by agricultural distiller.
32. (1) The manufacture of spirits by an agricultural distiller shall be subject to such supervision by an officer as the Commissioner may in each case consider necessary.
(2) An allowance may be made for natural waste and evaporation on all spirits of his
own distillation stored by an agricultural distiller on his farm to the extent specified in Schedule No. 6 if the Commissioner is satisfied that no part of the loss was wilfully or negligently
caused.
(3) No agricultural distiller shall use his still for distilling spirits from any material other
than produce grown on the farm of which he is the owner or occupier and which is of a kind
prescribed by regulation in respect of the class of agricultural distiller to which he belongs.
(4) Subject to this Act and any other law relating to liquor, section 18(6) shall mutatis
mutandis apply in respect of spirits manufactured from grapes by any class of agricultural
distiller specified by the Minister by regulation, and for that purpose a reference in section
18(6) to a duty warehouse shall be deemed to be a reference to the farm on which spirits are
manufactured.
(5) Spirits manufactured by an agricultural distiller from any prescribed fruits other than
grapes shall be solely for his private use on the farm where such fruit was produced and
such spirits were manufactured.