(1) The owner of spirits warehoused may in accordance with the regulations vat, blend, rack and colour such spirits in the warehouse, or under prescribed conditions convert the same into shrub, falernum or other cordials, and may reduce and bottle such spirits for disposal as provided for by section 10(6) and section 24(5).
(2) Duty shall be paid on any deficiency exceeding the limits prescribed by regulations. However, allowance beyond the prescribed limit shall be made by Cabinet if they are satisfied that such deficiency was not due to fraud.
(3) Duty shall be charged on any remnant less than the minimum size of package permitted by the regulations applicable to the operation, and such remnant shall at once be removed from the warehouse.
(Amended by Act 2 of 1992)