Customs and Excise Commissioners v Cinzano (UK) Limited.  BTC 8040
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 ( BTC 8094) that the blending of wines did not amount to production of wine.