PART VCider
63Repayment of duty on imported cider used in the production or manufacture of other beverages, etc.
The Commissioners may by regulations provide for duty charged on imported cider which is used as an ingredient in the production or manufacture of—
a
any beverage of an alcoholic strength not exceeding 2° of proof; or
b
any such article (other than a beverage) as the Commissioners may determine having regard to the alcoholic content thereof,
to be repaid subject to such conditions as may be imposed by or under the regulations.