Court of Appeal.

[The appeal against this decision is reported at [1985] BTC 8040.]

Judgment delivered 27 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).