(6) Notwithstanding subsection (5), the Commissioner may allow spirits so manufactured to be used or disposed of in such circumstances and at such places as he may deem fit and subject to such conditions as he may impose in each case. (Added A.5/1991.) Special provisions regarding wine. 33. (1) 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, or a person who holds a licence under any law to deal in wine in wholesale quantities, as a special duty warehouse for the purpose of manufacturing wine. (2) Special warehouses licensed under this subsection shall, for the purposes of this Part, be deemed to be duty manufacturing warehouses. (3) Where wine is manufactured in a duty warehouse the Minister may by regulation prescribe a fixed allowance in respect of working and processing losses and losses due to natural causes which shall be granted in lieu of the allowance in respect of those losses under section 18(8). Special provisions regarding beer. 34. (1) If the relative density before fermentation of any worts to be used in the manufacture of beer in Swaziland in the collecting or fermenting vessels in a duty manufacturing warehouse exceeds by more than two per cent the relative density which should, according to the manufacturing records of the manufacturer be the relative density of such worts, such manufacturer shall be guilty of an offence. (Amended A.5/1991.) (2) Bates‟ saccharometer and tables shall be used to ascertain the relative density of worts, and 1º of relative density shall be taken to be equal to one thousandth part of the relative density of distilled water at 15,6º Celsius. (Amended A.5/1991.) (3) When fermentation has commenced in any worts so that the original relative density cannot be ascertained by the prescribed saccharometer, such relative density shall be determined in accordance with any regulations. (Amended A.5/1991.) (4) A manufacturer shall, in respect of beer manufactured by him in Swaziland, register with the Commissioner the name under which such beer will be sold or disposed of for home consumption together with the number of the sub-item of tariff item 104.10 of Part 2 of Schedule No. 1 which will apply in respect of beer so sold or disposed of under every such name, and no beer shall be sold or disposed of except under a name so registered. (Amended A.7/1981.) (5) No beer shall be sold or disposed of by any manufacturer for home consumption except in a container which indicates the name of such beer, and any invoice or other document relating to such sale or disposal of such beer shall indicate its name. (Amended A.7/1981.)

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