Excise Act, 2001
Marginal note:Blending wine with spirits
131 (1) A licensed user who is also a spirits licensee may blend bulk wine with spirits if the resulting product is spirits.
Marginal note:Blending deemed to be production of spirits
(2) The resulting spirits are deemed to be produced at the time of the blending and the duty imposed under section 122 or levied under section 21.1 of the Customs Tariff on the spirits that were blended with the wine is relieved.
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