Section 1117 in Rules under the United Provinces Excise Act, 1910
1117. Rates of duty.
- Duty on the quantity of wine to be released shall be payable at the rates given against item 6 of Appendix B-II of Volume II of the Excise Manual. The quantity of the wine to be released at one time shall not be less than 5 imperial gallons. If duty paid brandy or any neutral spirit is added for the purpose of fortification of young wine the duty is to be levied on the bulk of the wine before such addition.Note. - Wines containing more than 42 per cent of proof spirit shall be charged duties at the rate given against Item 4 (a) of Appendix B-II of Volume II of the Excise Manual. In such cases duty shall be charged on the proof content of the wine deducting the duty already levied on brandy or any neutral spirit utilized in the fortification thereof.
