CAP 50-03 Customs and Excise Duty Act - BURS

(f) A fair average sample of the unfortified wine intended for the distillation of rebate spirits
shall be submitted to the Director for approval. Such sample shall be taken, where possible,
by or under the supervision of the proper officer and shall be sealed by him, and the
manufacturer concerned shall forward such sample and furnish the declaration on the
approved form in support of such sample to the Director, who shall set forth his decision
concerning the approval of such sample in a certificate.
(g)
In the event of such sample of unfortified wine submitted not being approved by the
Director, the wine from which such sample was drawn shall immediately be removed from
the approved vessel and the removal recorded in the register.
(h) Unfortified wine approved by the Director for the distillation of rebate spirits shall be
removed from the approved vessels to the pre-heater or still through a closed pipe of a
material approved by the Director, secured to the vessel and pre-heater or still in a manner
satisfactory to the proper officer, and no spirits shall be submitted to the Director for
certification unless such wine has been so removed.
(i) Unfortified wine approved for distillation of rebate spirits may, with a view to preservation, be
topped or fortified with rebate spirits certified by the Director and wine so fortified or topped
shall not be regarded as fortified wine on distillation.
(j) No distilling operations shall be commenced unless the whole distilling system has been
secured by means of customs and excise locks or seals to the satisfaction of the proper
officer. Distillation of wine in the manufacture of rebate spirits shall be fractional and
non-continuous.
(k) The pipes used by a distiller in connection with the distillation of rebate spirits shall be
copper or other material approved by the Director and shall be closed throughout their
entire length. The discharge ends of pipes shall be secured in the receivers in a manner
approved by the Director.
(l) All spirit receivers for rebate spirits shall be constructed of a material approved by the
Director.
(7) Fortified still wine entered for use in the preservation or sweetening of unfortified still wine-Item
606.04.10(2)-
(a) Except with the permission of the proper officer, all preservation or sweetening operations in
terms of item 606.04.10(2) shall take place under official supervision and such notice as the
proper officer may require shall be given to him by the licensee of the particulars of any
intended operation of preservation or sweetening of unfortified still wine.
(b) Fortified still wine entered under rebate of duty under this provision shall not be used in the
preservation or sweetening of unfortified still wine if the alcoholic strength of such unfortified
still wine is thereby increased by more than 0,6 per cent of alcohol by volume at 15°C per
annum and if so used such fortified wine shall be dutiable separately at the appropriate rate
of duty applicable to such fortified wine and the total quantity of the blended wine shall be
dutiable in accordance with the provisions of Note 5 to Chapter 22 of Part 1 of Schedule No.
1 to the Act.
(8) Fortified still wine entered for use in the manufacture of spirits-Item 606.04.10(3)-
Fortified still wine entered for distillation in the manufacture of spirits may, with the permission of
the proper officer, be diluted with water.
(9) Sparkling wine entered for use in the manufacture of spirits-Item 606.04.15(1)-
Sparkling wine entered for distillation in the manufacture of spirits may, with the permission of the
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