CAP 50-03 Customs and Excise Duty Act - BURS

proper officer, be diluted with water.
(10) Plain spirits entered for use in the manufacture of petrol by mixing with petrol-Item
606.04.20(1)-
(a) The proper officer shall, in the discretion of the Director, take samples of the wood naptha,
benzine, and pyridine bases or other substances intended for use as denaturants in petrol,
and he shall submit the samples to any chemical laboratory designated by the Director.
Unless a certificate is received from such laboratory to the effect that the substances are of
the standards approved by the Director, they shall not be permitted to be used for the
purpose aforesaid. Such denaturants shall be kept in vessels secured to the satisfaction of
the proper officer.
(b) The Director may require any manufacturer to pay any reasonable expenses incurred by an
officer who is to supervise any operation by direction of the Director, including payment at
the prescribed rate for the officer's attendance.
(11) Plain spirits entered for use in the manufacture of acetic acid by a process other than acetic
fermentation-Item 606.04.20(2)-
Any spirits entered for use for this purpose shall be denatured to the satisfaction of the Director.
(12) Plain spirits entered for use in the manufacture of acetic acid by a process of acetic
fermentation-Item 606.04.20(3)-
Any spirits entered for use for this purpose shall be denatured to the satisfaction of the Director.
(13) Wine spirits or grape spirits entered for use in the manufacture of fortified still wine-Item
606.04.25(1)-
(a) The strength of wine spirits or grape spirits used for fortification or preservation purposes
shall not be lower than 60 per cent alcohol by volume.
(b) The proper officer may, subject to such conditions as he may impose, permit the removal of
spirits from any customs, excise and sales duty warehouse for the purpose of fortification of
wine in another such warehouse or the use of spirits in the same warehouse for such
purpose without the licensee obtaining the prior permission of the proper officer provided
such removal or use of such spirits is covered by a certificate for the removal of
excisable/specified goods ex-warehouse (form CE.32) which shall be deposited in the entry
box in such warehouse in terms of regulation 22(2) prior to such removal or use.
(c) No spirits forwarded under a certificate of removal to a wine-grower for fortification or
preservation purposes may be kept unused in the wine-grower's customs, excise and sales
duty warehouse for a period longer than 30 days without the special permission, in writing,
of the proper officer.
(d) For the purposes of this subparagraph grape spirits means the distillate resulting from the
distillation of grape juice fermented on the husks together with the husks of the grapes from
which that juice was obtained.
(14) Wine spirits or grape spirits entered for use in the topping or preservation of unfortified still
mine-Item 606.04.25(2)-
With the exception of wine spirits or grape spirits entered for use in the topping or preservation of
any class or kind of unfortified still wine as the Director may decide, subparagraph (7) shall mutatis
mutandis apply in respect of any spirits used under item 606.04.25(2).
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