(6) Any description on any container of beer bearing an indication of a name registered
with the Commissioner shall be deemed to be a declaration for the purpose of assessment of
duty.
(7) The Commissioner may exempt beer of any class or kind from any provision of subsections (4) and (5).
(8) If the relative density before fermentation of any beer in any container bearing an
indication of a name registered with the Commissioner under this section is ascertained to be
higher or lower than the relative density before fermentation specified in the sub item of tariff
item 104.10 so registered in relation to beer of such name, the manufacturer is liable for duty
on the full quantity of the brew or blend of brews of beer from which such container was
filled, at the rate of duty applicable to beer of the same relative density before fermentation
as that ascertained in respect of the contents of such container or to beer of the same relative density before fermentation as that registered in relation to the name on such container,
whichever is the higher rate of duty. (Amended A.5/1991.)
(9) If the Commissioner is unable to establish the full quantity from the records of the
manufacturer, he may determine a quantity which shall be deemed to be such full quantity.
(10)Any beer of any brew or blend of brews of beer referred to in subsection (9) and not
delivered from the stocks of such manufacturer shall be liable to forfeiture.
Special provisions in respect of manufacture of sales duty goods or goods specified in Section B of Part 2 of Schedule No. 1 and collection of sales duty or excise duty specified in Section B of Part 2 of Schedule No. 1.
35. (1) Every manufacturer of sales duty goods or excisable goods specified in Section B
of Part 2 of Schedule No. 1, every owner of sales duty goods or excisable goods specified in
Section B of Part 2 of Schedule No. 1 manufactured for him partly or wholly from materials
owned by such owner, and every dealer of a class designated by the Commissioner, in
pearls, precious and semi-precious stones, precious metals, metals clad with precious metals or articles containing or manufactured of such pearls, precious and semi-precious stones,
precious metals or metals clad with precious metals (excluding imitation jewellery), shall licence his premises as a special duty warehouse for sales duty purposes or for purposes of
excise duty specified in Section B of Part 2 of Schedule No. 1 in terms of this Act. (Amended
A.5/1991.)
(2) A manufacturer, owner or dealer referred to in subsection (1) shall not manufacture
or deal in or with sales duty goods or excisable good specified in Section B of Part 2 of
Schedule No. 1 unless he has licenced his premises as specified in the said subsection:
Provided that the Commissioner may to the extent he deems fit, and on conditions he
may impose, exempt any manufacturer or owner from the requirements of this Act. (Amended A.5/1991.)