Implementation of Geneva Conventions Act, 2012
R 385
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 Warehouses35. Special provisions regarding wine |
| (1) |
| (a) | The Commissioner may, subject to such conditions as he may impose in each case, license the premises of a wine-grower, wine-growers' co-operative agricultural society, the Deciduous Fruit Board or a person who holds a licence under any law to deal in wine in wholesale quantities, as a special customs and excise warehouse for the purpose of manufacturing wine. |
| (b) | Special warehouses licensed under this subsection shall, for the purposes of this Chapter be deemed to be customs and excise manufacturing warehouses. |
| (2) | [Section 35(2) has been deleted] |
