House of Lords.

Judgment delivered 21 March 1985.

Excise duty – Production of wine – Importation of vermouth at different strengths for blending and sale in the UK – Duty paid prior to blending – Whether blended wine ‘produced’ in the UK – Alcoholic Liquor Duties Act 1979, sec. 54(1).

  This was an appeal by the Crown from the judgment of the Court of Appeal ([1984] BTC 8094) that the blending of wines did not amount to production of wine.

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