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Wine may be made sparkling in warehouse and bottled subject to duty imposed on imported sparkling wine by 51 & 52 Vict. c. 14.
39 & 40 Vict. c. 36.
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8.—(1) With the sanction of the Commissioners of Customs, and after such notice and at such times and under such regulations and restrictions as they may prescribe, it shall be lawful in the warehouse to render wine sparkling or effervescent by aeration or other approved process, and to bottle the same in imperial or reputed quart or pint bottles.
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(2) For the purposes of the Customs (Wine Duty) Act, 1888, wine rendered sparkling or effervescent and bottled in the warehouse shall be deemed to be sparkling wine imported in bottle, and upon delivery for home consumption shall be charged with the duty imposed on sparkling wine by the said Act, and the time when the wine is entered for home consumption shall be deemed to be the time of importation.
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(3) It shall not be lawful to render any imported wine sparkling or effervescent, whether by aeration, fermentation, or any other process, except as provided by this section; and every person who contravenes this enactment, or who aids or is concerned in its contravention, shall be deemed to be knowingly dealing with goods with intent to evade a prohibition or restriction of or applicable thereto, and shall be liable accordingly to the penalties imposed by section one hundred and eighty-six of the Customs Consolidation Act, 1876; and all wine rendered or being rendered sparkling or effervescent contrary to this section by any process shall be forfeited, together with all machinery, utensils, bottles, and materials used or intended to be used in such a process.
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