CAP 50-03 Customs and Excise Duty Act - BURS

form approved by the Director, within 48 hours after the brew has been collected.
(5) If worts of different brews are mixed at any stage of manufacture, the manufacturer
shall record in the brewing book (within one hour of such mixing) the relative quantities,
relative density before fermentation and such other particulars as the Director may require in
respect of the different quantities so mixed and also the quantity and relative density before
fermentation of the mixed worts.
(6) The manufacturer shall keep the said brewing book in his customs and excise
manufacturing warehouse where it shall at all times be accessible to the proper officer and
ready for his inspection.
(7) The manufacturer shall not, except with the permission of the proper officer, obliterate
or alter any entry in such book.
(8) Sugar solutions shall not exceed 1150 degrees relative density.
(9) Pure caramel used for colouring purposes and sugar solutions shall be prepared,
recorded and used in a manner approved by the Director.
(10) In the manufacture or preparation of beer for sale, a manufacturer shall not use or
add any saccharin, sucramine or sugarol, or any of the compounds of saccharin, sucramine
or sugarol respectively, or any other substance (except sugar) that shows a positive reaction
to the chemical tests for saccharin.
(11) If, at any time after fermentation has commenced in any worts so that the original
relative density cannot be ascertained by the prescribed saccharometer, the original relative
density thereof is required to be ascertained, such relative density shall be ascertained in the
following manner-
(a) from a sample taken from any part of such worts, a definite quantity at 15,6 degrees
Celsius shall be distilled;
(b) the distillate and residue shall each be made up with distilled water to the total
quantity before distillation and the relative density of each shall be ascertained;
(c) the number of degrees by which the relative density of the distillate is less than the
relative density of distilled water shall be deemed the spirit indication of the
distillate; and
(d) the degrees of original relative density standing opposite to such indication in the
table for use with Sikes' hydrometer added to the relative density of the residue
shall be deemed to be the original relative density of such worts.
(12) Invoices in a form approved by the Director and reflecting such particulars as he may
require, shall be completed by every manufacturer to cover all beer removed from any
customs and excise manufacturing warehouse and copies of such invoices shall at all times
be accessible for inspection by the proper officer.
(13) Consignment notes, shipping documents and such other documents and returns as
the proper officer may require, shall also be made available to him on demand.
(14) In the case of any removal of beer ex-warehouse for payment of duty, the relative
invoice referred to in subregulations (12) and (13) shall, for the purposes of regulation 22(2),
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