Spirits are made from ethyl alcohol and ethyl alcohol is produced in the EC for many purposes. It is only when it is drinkable (potable) that it is dutied as an alcoholic liquor.
‘Spirits’ means spirits of any description which are of a strength exceeding 1.2%, any such mixture, compound or preparation made with spirits as is of a strength exceeding 1.2% or liquors contained with any spirits, in any mixture which is of a strength exceeding 1.2%, but does not include methylated spirits.
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