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Customs and Excise Act, 1964 (Act No. 91 of 1964)

Chapter IV : Customs and Excise Warehouses; Storage and Manufacture of goods in Customs and Excise Warehouses

32. Ascertaining the strength of spirits for duty purposes

 

The strength of any spirits or spirituous preparations shall, for duty purposes, be ascertained in the manner prescribed by the Commissioner.