                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              IN exercise of the powers 
                                              conferred on the Commissioner 
                                              responsible for Finance by section 
                                              270 of the Customs and Excise 
                                              Decree, 1972 (N.R.C.D. 114), these 
                                              Regulations are made this 30th day 
                                              of December, 1975.</span></p>
                                              <p class="MsoNormal"><b>
                                              <span style="font-family: Arial">
                                              Regulation 1—Beer not to contain 
                                              more than Ten Per Centum of 
                                              Alcohol.</span></b></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">

                                              (1) No beer shall be brewed 
                                              containing more than ten per 
                                              centum of pure alcohol by volume.</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (2) Any person who contravenes 
                                              paragraph (1) of this regulation 
                                              shall for every such contravention 
                                              incur a penalty of ¢200.00 and in 
                                              addition the vessels in which the 
                                              beer was brewed shall be 
                                              forfeited.</span></p>
                                              <p class="MsoNormal"><b>
                                              <span style="font-family: Arial">
                                              Regulation 2—Mode of Ascertaining 
                                              Gravity and Quantity.</span></b></p>

                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">A 
                                              saccharometer and tables of 
                                              contents approved by the 
                                              Comptroller shall be used to 
                                              ascertain the quantity by relation 
                                              to gravity of all worts and 
                                              quantity and the gravity so 
                                              ascertained shall be deemed to be 
                                              the true quantity and gravity of 
                                              such worts. </span></p>
                                              <p class="MsoNormal"><b>
                                              <span style="font-family: Arial">
                                              Regulation 3—Mode of Ascertaining 
                                              Original Gravity after 
                                              Fermentation has Commenced</span></b><span style="font-family: Arial">.</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">

                                              When fermentation has commenced in 
                                              any worts so that the original 
                                              gravity cannot be ascertained by 
                                              the saccharometer, such gravity 
                                              will be determined in the 
                                              following manner:—</span></p>
                                              <p class="MsoNormal" style="margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (1) A sample is to be taken from 
                                              any part of such worts and a 
                                              definite quantity thereof, by 
                                              measure, at the temperature of 
                                              sixteen degrees celsius, shall be 
                                              cleared from sediment by 
                                              filtration and then distilled.</span></p>
                                              <p class="MsoNormal" style="margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (2) The distillate and residue 
                                              shall each be made up with 
                                              distilled water to the original 
                                              measure of the quantity of worts 
                                              before distillation, and the 
                                              gravity of each referred to water 
                                              as one thousand degrees shall be 
                                              ascertained.</span></p>

                                              <p class="MsoNormal" style="margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (3) The number of degrees by which 
                                              the gravity of the distillate is 
                                              less than gravity of distilled 
                                              water shall be deemed the spirit 
                                              indication of the distillate.</span></p>
                                              <p class="MsoNormal" style="margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (4) The degrees of gravity 
                                              corresponding to such spirit 
                                              indication in Table I in the 
                                              Schedule to these Regulations 
                                              added to the gravity of the 
                                              residue shall, subject to 
                                              paragraph (5) of this regulation, 
                                              be deemed to be the original 
                                              gravity of the worts.</span></p>
                                              <p class="MsoNormal" style="margin-left: 36.0pt">
                                              <span style="font-family: Arial">

                                              (5) Where the acidity of the worts 
                                              is greater than one-tenth per 
                                              centum, calculated as acetic acid, 
                                              an additive correction to the 
                                              spirit indication in respect of 
                                              such excess over and above such 
                                              one-tenth per centum calculated 
                                              according to Table II in the 
                                              Schedule to these Regulations 
                                              shall be made to the spirit 
                                              indication as calculated in 
                                              accordance with paragraph (4) of 
                                              this regulation.</span></p>
                                              <p class="MsoNormal"><b>
                                              <span style="font-family: Arial">
                                              Regulation 4—Marking of Vessels 
                                              and Rooms, etc.</span></b></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (1) Every brewer shall cause every 
                                              mash tun, underback, wort 
                                              receiver, copper, heating tank, 
                                              cooler, collecting or fermenting 
                                              vessel or other brewing vessel 
                                              used or intended to be used by him 
                                              in his business to be 
                                              conspicuously and legibly painted 
                                              or inscribed, in some conspicuous 
                                              part and keep every such vessel so 
                                              painted or inscribed with the name 
                                              of such vessel according to the 
                                              purpose for which it is intended; 
                                              and on the outside of the door of 
                                              every room and place wherein any 
                                              part of his business is to be 
                                              carried on there shall be 
                                              conspicuously and legibly kept 
                                              painted or inscribed the name of 
                                              such room or place, according to 
                                              the purpose for which it is 
                                              intended.</span></p>

                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (2) Where more than one vessel, 
                                              room or place is used for the same 
                                              purpose, all such vessels, rooms 
                                              and places shall be marked by 
                                              progressive numbers in addition to 
                                              the names.</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (3) All mash tuns, underbacks, 
                                              wort receivers, coppers, heating 
                                              tanks, coolers, collecting and 
                                              fermenting vessels and other 
                                              brewing vessels shall be so placed 
                                              and fixed as to admit at all times 
                                              of the contents being accurately 
                                              ascertained by gauge or measure.</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">

                                              (4) For each contravention of any 
                                              of the provisions of this 
                                              regulation the brewer shall incur 
                                              a penalty of ¢200.00.</span></p>
                                              <p class="MsoNormal"><b>
                                              <span style="font-family: Arial">
                                              Regulation 5—Allocation of Room as 
                                              a Sugar Store and Keeping of Sugar 
                                              Accounts.</span></b></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (1) Every brewer who requires to 
                                              use any description of sugar in 
                                              the brewing of beer shall, before 
                                              he begins to store or use it, 
                                              allocate and mark a room on his 
                                              premises (hereafter referred as 
                                              the &quot;sugar store&quot;) for the purpose 
                                              of storing such sugar.</span></p>

                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (2) No brewer shall receive on the 
                                              premises in which a sugar store 
                                              has been allocated any sugar 
                                              unless it is accompanied by an 
                                              invoice from the supplier thereof 
                                              showing the marks on each package 
                                              and the particulars of the 
                                              description and the weight or 
                                              quantity of the contents.</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (3) All sugar received on such 
                                              premises shall be immediately 
                                              deposited in the sugar store and 
                                              shall not be removed from it 
                                              except for the purpose of being 
                                              used in brewing in accordance with 
                                              an entry in the brewing book.</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">

                                              (4) Accounts may be taken, as the 
                                              Comptroller may direct, of every 
                                              description of sugar received by a 
                                              brewer as aforesaid, and any 
                                              brewer to whom the Comptroller 
                                              gives notice in writing that such 
                                              accounts will be taken shall 
                                              deliver to the proper officer the 
                                              particulars of all sugar of each 
                                              and every description on such 
                                              premises and every invoice 
                                              relating thereto; and such brewer 
                                              shall thereafter and until further 
                                              notice deliver to the proper 
                                              officer all invoices relating to 
                                              sugar of every description 
                                              subsequently received on such 
                                              premises.</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (5) An officer, when required to 
                                              do so by the Comptroller, shall 
                                              keep an account of sugar of each 
                                              and every description received by 
                                              the brewer as aforesaid, and shall 
                                              debit the brewer with the 
                                              quantities specified in the 
                                              invoices delivered to him, and 
                                              credit the brewer with the 
                                              quantities recorded in the brewing 
                                              book as having been used in 
                                              brewing.</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (6) If, on taking account of the 
                                              stock at any time, the quantity of 
                                              any description of sugar on such 
                                              premises of the brewer exceeds the 
                                              quantity of that description which 
                                              ought according to the account 
                                              kept by the officer, to be on such 
                                              premises, the excess shall be 
                                              forfeited; and if the quantity be 
                                              less than two per centum than the 
                                              quantity which ought, according to 
                                              the account kept by the officer, 
                                              to be on the entered premises, the 
                                              deficiency above such two per 
                                              centum shall be deemed to have 
                                              been used in the brewing of beer 
                                              without due entry in the brewing 
                                              book, and duty shall be charged in 
                                              respect thereof as if the 
                                              deficiency had been so used.</span></p>

                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (7) If any brewer has any sugar on 
                                              such premises elsewhere than in 
                                              the sugar store, mash tun, or 
                                              other vessel entered for 
                                              dissolving sugar or in the course 
                                              of removal thereto, or uses any 
                                              device to prevent the proper 
                                              officer from taking a true account 
                                              of all sugar on such premises, or 
                                              in any manner contravenes any 
                                              provision of this regulation he 
                                              shall incur for each such 
                                              contravention a penalty of ¢200.00 
                                              and any sugar with regard to which 
                                              there has been such contravention 
                                              shall be forfeited.</span></p>
                                              <p class="MsoNormal"><b>
                                              <span style="font-family: Arial">
                                              Regulation 6—Brewing Book and 
                                              Provisions to be Observed in 
                                              Relation Thereto.</span></b></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">

                                              (1) A brewing book in a form 
                                              approved by the Comptroller shall 
                                              be delivered by the proper officer 
                                              to the brewer.</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (2) The brewer shall—</span></p>
                                              <p class="MsoNormal" style="margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) keep, at all times, available 
                                              for the inspection of any officer 
                                              the brewing book in each of the 
                                              premises for which he holds a 
                                              licence to brew beer and shall 
                                              permit such officer at any time to 
                                              inspect it and take copies of any 
                                              entries therein;</span></p>

                                              <p class="MsoNormal" style="margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) enter separately in the 
                                              brewing book in the appropriate 
                                              columns the quantity of malt, corn 
                                              or other unmalted grains and sugar 
                                              which he intends to use in his 
                                              next brewing, and also the day and 
                                              hour when such next brewing is 
                                              intended to take place;</span></p>
                                              <p class="MsoNormal" style="margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) make such entry, so far as 
                                              respects the day and hour of 
                                              brewing, at least twenty-four 
                                              hours before he begins to mash any 
                                              malt, corn or other unmalted 
                                              grains or dissolve any sugar, and, 
                                              so far as respects the quantity of 
                                              malt, corn or other unmalted 
                                              grains and sugar, two hours at 
                                              least before the hour entered for 
                                              brewing;</span></p>
                                              <p class="MsoNormal" style="margin-left: 36.0pt">
                                              <span style="font-family: Arial">

                                              (d) two hours at least before the 
                                              hour entered for brewing, enter in 
                                              the brewing book the time when all 
                                              the worts will be drawn off the 
                                              grains in the mash tun and the 
                                              time when the worts will be 
                                              removed from the worts receiver to 
                                              the fermenting vessels;</span></p>
                                              <p class="MsoNormal" style="margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (e) within two hours of the worts 
                                              being collected in the fermenting 
                                              vessels, enter in the book the 
                                              particulars of the quantity and 
                                              gravity of the worts produced from 
                                              each brewing, and also the 
                                              description and number of the 
                                              fermenting vessel or vessels into 
                                              which the worts have been conveyed 
                                              or should the process of brewing 
                                              adopted be such that it is 
                                              inconvenient to take account of 
                                              the quantity of worts in any 
                                              fermenting vessels, then the 
                                              brewer shall, at least two hours 
                                              before the worts are removed from 
                                              the worts receiver to the 
                                              fermenting vessel or, vessels, 
                                              enter in the brewing book the 
                                              particulars of the quantity and 
                                              gravity of the worts produced from 
                                              each brewing, and also the 
                                              description and number of the 
                                              fermenting vessel or vessels into 
                                              which such worts shall be 
                                              conveyed;</span></p>
                                              <p class="MsoNormal" style="margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (f) when fermentation has 
                                              commenced in any worts before he 
                                              has entered the quantity and 
                                              gravity thereof in the brewing 
                                              book, enter the true original 
                                              gravity of such worts before 
                                              fermentation;</span></p>

                                              <p class="MsoNormal" style="margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (g) at the time of making any 
                                              entry, insert the date and hour 
                                              when such entry is made;</span></p>
                                              <p class="MsoNormal" style="margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (h) except with the permission of 
                                              the proper officer make no 
                                              cancellation, obliteration or 
                                              alteration of any entry in the 
                                              brewing book and shall not make 
                                              therein any entry which is untrue 
                                              in any particular; and</span></p>
                                              <p class="MsoNormal" style="margin-left: 36.0pt">
                                              <span style="font-family: Arial">(i) 
                                              if so required by the Comptroller, 
                                              send notice in writing to the 
                                              proper officer forty-eight hours 
                                              before a brewing or dissolving is 
                                              to take place.</span></p>

                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (3) Notwithstanding anything in 
                                              this regulation contained, the 
                                              brewer shall enter in the brewing 
                                              book such further particulars as 
                                              the Comptroller may require by 
                                              directions issued in accordance 
                                              with section 234 of the Customs 
                                              and Excise Decree, 1972 (N.R.C.D. 
                                              114).</span></p>
                                              <p class="MsoNormal"><b>
                                              <span style="font-family: Arial">
                                              Regulation 7—Provisions as to 
                                              Operations in Course of Brewing.</span></b></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">

                                              (1) All grains in a mash tun must 
                                              be kept untouched for the space of 
                                              one hour after the time entered in 
                                              the brewing book as the time when 
                                              the worts will be drawn off, 
                                              unless, in the meantime, the 
                                              proper officer has attended and 
                                              taken an account of such grains.</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (2) All worts shall be removed 
                                              successively, and the customary 
                                              order of brewing, from the mash 
                                              tun to the underback and thence to 
                                              the coppers, coolers, coolers and 
                                              collecting and fermenting vessels 
                                              and shall not be removed from the 
                                              last-mentioned vessels until after 
                                              the expiration of twenty-four 
                                              hours from the time at which the 
                                              whole of such worts have been 
                                              collected in such vessels, unless 
                                              in the meantime the proper officer 
                                              has attended and taken an account 
                                              of such worts.</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (3) When worts have commenced 
                                              running into a collecting or 
                                              fermenting vessel, the whole of 
                                              the produce of that brewing shall 
                                              be collected within twelve hours.</span></p>

                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (4) For each contravention of any 
                                              of the provisions of this 
                                              regulation the brewer shall incur 
                                              a penalty of ¢200.00.</span></p>
                                              <p class="MsoNormal"><b>
                                              <span style="font-family: Arial">
                                              Regulation 8—Provisions as to the 
                                              Separation, Mixing and Transfer of 
                                              Brewings.</span></b></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">

                                              (1) Every brewer shall keep the 
                                              total produce of a brewing or 
                                              dissolving separate from the 
                                              produce of any other brewing for 
                                              the space of twenty-four hours 
                                              unless an account of the 
                                              first-mentioned brewing is sooner 
                                              taken by the proper officer.</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (2) A brewer shall not mix the 
                                              produce of one or dissolving with 
                                              that of any other brewing or 
                                              dissolving unless he has given 
                                              twelve hours previous notice in 
                                              writing to the proper officer, and 
                                              he shall specify in writing the 
                                              quantity and gravity of the worts 
                                              when mixed:</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              Provided that a brewer having weak 
                                              worts of an original gravity not 
                                              exceeding one thousand and 
                                              twenty-five degrees, may, if he 
                                              thinks fit, reserve them for 
                                              mixing with the worts of his next 
                                              brewing, but in such case he shall 
                                              keep all such weak worts in the 
                                              coppers, heating tanks or other 
                                              vessels entered for the purpose.</span></p>

                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (3)&nbsp; Whether or not fermentation 
                                              has ceased a brewer shall not 
                                              transfer a brewing from one 
                                              fermenting vessel to another 
                                              fermenting vessel unless he has 
                                              given twelve hours previous notice 
                                              in writing to the proper officer.</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (4) For each contravention of any 
                                              of the provisions of this 
                                              regulation the brewer shall incur 
                                              a penalty of ¢200.00. </span></p>
                                              <p class="MsoNormal"><b>

                                              <span style="font-family: Arial">
                                              Regulation 9—Penalty for 
                                              Misdescribing Substances as Beer.</span></b></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (1) If any person for the purpose 
                                              of selling any substance, 
                                              describes the substance (whether 
                                              in any notice or advertisement, or 
                                              on any label, or in any other 
                                              manner whatsoever) by any name or 
                                              words which is, or are calculated 
                                              to indicate that the substance is, 
                                              or is a substitute for, or bears 
                                              any resemblance to beer, or sells, 
                                              offers for sale or has in his 
                                              possession for the purpose of 
                                              sale, any substance so described, 
                                              that person shall be guilty of an 
                                              offence unless he proves that 
                                              either the customs duty or the 
                                              excise duty chargeable on beer has 
                                              been paid in respect of the whole 
                                              of the substance.</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (2) For the purposes of this 
                                              regulation the name &quot;ginger beer&quot; 
                                              or a reference to pito or any 
                                              other similar locally brewed 
                                              liquor by the name by which such 
                                              beer has been generally known 
                                              shall not in itself be taken to be 
                                              calculated to give any such 
                                              indication as is mentioned in 
                                              paragraph (1) of this regulation.</span></p>

                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (3) Any person who contravenes any 
                                              of the provisions of this 
                                              regulation shall for each 
                                              contravention incur a penalty of 
                                              ¢200.00 and any articles by means 
                                              of, or in relation to which the 
                                              contravention has been committed 
                                              shall be forfeited.</span></p>
                                              <p class="MsoNormal"><b>
                                              <span style="font-family: Arial">
                                              Regulation 10—Prohibition Against 
                                              Adulteration of Beer by Brewer.</span></b></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">A 
                                              brewer shall not adulterate worts 
                                              or beer or add any matter or thing 
                                              thereto (except finings for the 
                                              purpose of clarification or other 
                                              matter or thing sanctioned by the 
                                              Comptroller) before it is 
                                              delivered for consumption and any 
                                              worts or beer found adulterated or 
                                              mixed with any matter or thing 
                                              (except as aforesaid) in the 
                                              possession of a brewer shall be 
                                              forfeited and the brewer shall 
                                              incur a penalty of ¢200.00.</span></p>

                                              <p class="MsoNormal"><b>
                                              <span style="font-family: Arial">
                                              Regulation 11—Prohibited 
                                              Substances.</span></b></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (1) The use or possession by a 
                                              brewer of any of the following 
                                              substances is prohibited:—</span></p>
                                              <p class="MsoNormal" style="margin-left: 36.0pt">
                                              <span style="font-family: Arial">

                                              (a) glucose and invert sugar 
                                              containing arsenic;</span></p>
                                              <p class="MsoNormal" style="margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) saccharin, sucramine, sugarol 
                                              and the compounds of saccharin, 
                                              sucramine and sugarol;</span></p>
                                              <p class="MsoNormal" style="margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) other substances being 
                                              chemical or artificial products 
                                              which furnish the chemical tests 
                                              of saccharin; and</span></p>

                                              <p class="MsoNormal" style="margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (d) any other substance prescribed 
                                              by the Commissioner as being a 
                                              prohibited substance within the 
                                              meaning of this regulation.</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              (2) For each contravention of 
                                              paragraph (1) of this regulation 
                                              the brewer shall incur a penalty 
                                              of ¢200.00 and any substance 
                                              referred to in that paragraph 
                                              found in the possession of any 
                                              brewer and any worts or beer in 
                                              which any of the said substances 
                                              are used shall be forfeited.</span></p>
                                              <p class="MsoNormal"><b>
                                              <span style="font-family: Arial">

                                              Regulation 12—Penalty for 
                                              Concealing Worts or Beer or Adding 
                                              Thereto After Duty Charged or 
                                              Account Taken.</span></b></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              If any brewer conceals any worts 
                                              or beer so as to prevent any 
                                              officer from taking an account 
                                              thereof, or mixes any sugar with 
                                              any worts or beer so as to 
                                              increase the quantity or gravity 
                                              thereof after an account of such 
                                              worts or beer has been taken by an 
                                              officer or the duty has been 
                                              charged thereon, or has in his 
                                              possession any worts or beer 
                                              containing more than ten per 
                                              centum of pure alcohol by volume 
                                              he shall incur a penalty of 
                                              ¢200.00 for every such offence and 
                                              the worts or beer in respect of 
                                              which the offence has been 
                                              committed together with the vessel 
                                              containing them shall be 
                                              forfeited.</span></p>
                                              <p class="MsoNormal"><b>
                                              <span style="font-family: Arial">
                                              Regulation 13—Discretionary 
                                              Powers.</span></b></p>

                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              Notwithstanding anything contained 
                                              in these Regulations the 
                                              Comptroller may by writing under 
                                              his hand permit such deviation 
                                              from the customary operations in 
                                              the course of brewing and the 
                                              keeping of the brewing book as he 
                                              may consider necessary and subject 
                                              to such conditions as he may 
                                              consider necessary and subject to 
                                              such conditions as he may direct 
                                              to meet the exigencies of any case 
                                              in which these Regulations may not 
                                              be conveniently applicable; and 
                                              any contravention of any such 
                                              condition shall be deemed to be a 
                                              breach of these Regulations and 
                                              any offender shall incur a penalty 
                                              of ¢200.00 for each contravention, 
                                              and in addition any articles by 
                                              means of, or in relation to which, 
                                              the contravention has been 
                                              committed shall be forfeited.</span></p>
                                              <p class="MsoNormal"><b>
                                              <span style="font-family: Arial">
                                              Regulation 14—Interpretation.</span></b></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">

                                              In these Regulations, unless the 
                                              context otherwise requires—</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              &quot;beer&quot; includes ale, stout and any 
                                              other description of beer, and any 
                                              liquor made or sold as a 
                                              description of beer or as a 
                                              substitute for beer, and which on 
                                              analysis of a sample thereof at 
                                              any time is found to contain more 
                                              than one per centum of pure 
                                              alcohol by volume, but does not 
                                              include pito and other similar 
                                              locally brewed liquors;</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              &quot;brewer&quot; means a brewer of beer;</span></p>

                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              &quot;brewing&quot; includes dissolving;</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              &quot;brewing book&quot; means the brewing 
                                              book to be kept in accordance with 
                                              regulation 6;</span></p>

                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              &quot;dissolving&quot; means a dissolving of 
                                              materials for making colouring or 
                                              priming solution;</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              &quot;gravity&quot; means the gravity as 
                                              recorded in the brewing book by 
                                              the brewer, or as ascertained by 
                                              the officer, whichever is the 
                                              higher;</span></p>

                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              &quot;original gravity&quot;, in respect to 
                                              worts, means the gravity of such 
                                              worts before fermentation has 
                                              commenced;</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              &quot;proper officer&quot; means any officer 
                                              whose right or duty it may be to 
                                              exact the performance of or to 
                                              perform the act referred to;</span></p>

                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              &quot;sugar&quot; means any saccharine 
                                              substance, extract or syrup and 
                                              includes any materials capable of 
                                              being used in brewing except malt, 
                                              maize or other unmalted corn;</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">
                                              Provided that rice, rice grits, 
                                              flaked rice, maize grits, flaked 
                                              maize and other similar 
                                              preparations are not to be deemed 
                                              malt, maize or unmalted corn, but 
                                              are to be considered materials 
                                              capable of being used in brewing 
                                              within the meaning of the 
                                              definition of the word &quot;sugar&quot;;</span></p>

                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">&quot;wort&quot; 
                                              means the liquid obtained by 
                                              dissolving sugar molasses in water 
                                              or by extracting the soluble 
                                              portion of malt or corn in the 
                                              process of brewing, but includes 
                                              any priming and colouring 
                                              solution.</span></p>
                                              <p class="MsoNormal"><b>
                                              <span style="font-family: Arial">
                                              Regulation 15—Revocation.</span></b></p>
                                              <p class="MsoNormal">

                                              <span style="font-family: Arial">
                                              The Excise (Beer) Regulations, 
                                              1953 (LN 430) are hereby revoked.</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-family: Arial">&nbsp;</span></p>
                                              <p class="MsoNormal" align="center" style="text-align: center">
                                              <span style="font-family: Arial">
                                              SCHEDULE</span></p>
                                              <p class="MsoNormal" align="center" style="text-align: center">

                                              <span style="font-size: 8.0pt; font-family: Arial">
                                              TABLE I</span></p>
                                              <p class="MsoNormal" align="center" style="text-align: center">
                                              <span style="font-size: 8.0pt; font-family: Arial">
                                              DEGREES OF GRAVITY CORRESPONDING 
                                              TO DEGREES OF SPIRIT INDICATION</span></p>
                                              <p class="MsoNormal">
                                              <span style="font-size: 8.0pt; font-family: Arial">
                                              &nbsp;</span></p>

                                              <p class="MsoNormal">
                                              <span style="font-size: 8.0pt; font-family: Arial">
                                              Spirit Indication&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              0.0&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              0.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              0.4&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0.5&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              0.6&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0.7&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              0.8&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0.9&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>

                                              </p>
                                              <p class="MsoNormal">
                                              <span style="font-size: 8.0pt; font-family: Arial">
                                              0</span></p>
                                              <p class="MsoNormal" align="center" style="text-align: center; margin-left: 216.0pt">
                                              <span style="font-family: Arial">
                                              COLONEL I.K. ACHEAMPONG</span></p>
                                              <p class="MsoNormal" align="center" style="text-align: center; margin-left: 216.0pt">

                                              <span style="font-family: Arial">
                                              Commissioner Responsible for 
                                              Finance</span></p>
                                              <p class="MsoNormal" align="center" style="text-align: center">
                                              <span style="font-family: Arial">
                                              Date of Gazette Notification: 23rd 
                                              January, 1976.</span></p>