Queen’s Bench Division.

[The appeal against this decision is reported at [1984] BTC 8094.]

Judgment delivered 10 July 1984.

Excise duty – Excise licence – Production of wine – Importation of vermouth of different strengths for blending in UK and sale on UK market – Duty paid prior to blending – Whether blending amounted to producing – Alcoholic Liquor Duties Act 1979, sec. 54; the Wine and Made Wine Regulations 1979; S.I. 1979, No. 1240.