xmlns:atom="http://www.w3.org/2005/Atom"
The Commissioners may, subject to such conditions as they see fit to impose, permit the mixing in an excise warehouse with made-wine (whether imported into or produced in the United Kingdom) of duty-free spirits in a proportion not exceeding 20 gallons of proof spirits to 100 gallons of made-wine, so, however, that the mixture shall not by virtue of this section be raised to a greater strength than 32° of proof.