CAP 50-03 Customs and Excise Duty Act - BURS

time, and shall declare that such return is correct, and that the preparations were
made strictly in accordance with the formulae and methods approved by the
Director.
(ii) In the case of medicinal preparations an additional declaration similarly made,
shall be furnished on the said form by the supervising chemist to the effect that
the preparations were made under his immediate supervision and strictly in
accordance with the formulae approved by the Director.
(iii) The use of plain spirits, denatured according to a formula approved by the
Director, in the manufacture of approved preparations under item 607.04.10(2),
shall be subject to such conditions as the Director may impose in each case.
(j) Every registrant shall record in the stock record mentioned in regulation 68(1), (2) and
(3) such additional particulars relating to the manufacturing operation as the Director
may prescribe.
(k) The presence of an officer during the manufacturing operations does not relieve the
manufacturer of responsibility for the proper carrying out of his obligations under the
relative regulations, and should completed preparations manufactured with spirits
under rebate of duty not conform to the registered formula, the manufacturer shall be
liable for the duty due on spirits used therein.
(l) In the event of any preparation being made in a considerable quantity and being
deemed by the Director or proper officer to be capable of being converted into an
alcoholic beverage, the manufacturer shall furnish full particulars regarding the
disposal of such preparation.
(m) When the operations of any manufacturer who uses spirits in large quantities are
continuous, the Director may, notwithstanding anything to the contrary contained in
these Regulations, make such special arrangements as may be required by the
particular nature of the operations.
(n) The Director shall have the right at any time to cancel any formula previously approved
by him for manufacture under rebate of duty.
(4) Subparagraph (3) shall mutatis mutandis apply in respect of any spirits used under item
607.04.10(3).
(5) Subparagraph (3) shall mutatis mutandis apply in respect of any spirits used under item
607.04.10(4).
(6) Subparagraph (3) shall mutatis mutandis apply in respect of any spirits used under item
607.04.10(5).
(7) Subparagraph (3) shall mutatis mutandis apply in respect of any spirits used under item
607.04.10(6).
(8) Subparagraph (3) shall mutatis mutandis apply in respect of any spirits used under item
607.04.10(7).
(9) Subparagraph (3) shall mutatis mutandis apply in respect of any spirits used under item
607.04.10(8).
(10) The use of any spirits under rebate of duty under item 607.04.15(1) shall be subject to such
conditions as the Director may impose in each case.
(11) Subparagraph (3) shall mutatis mutandis apply in respect of any goods specified in and
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