Laws of kenya


PART IX--MANUFACTURE OF EXCISABLE GOODS



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PART IX--MANUFACTURE OF EXCISABLE GOODS


  1. Licence required to manufacture excisable goods.

  2. Application for and grant of licence.

  3. Transfer of licence.

  4. Power to revoke, etc., licence.

  5. Effect of revocation, etc., of licence.

  6. Provision of facilities for excise control.

  7. License to keep books, etc.

2002 Customs & Excise Act Cap.472




Entry of Premises and Plants


  1. Manufacturers' entry.

  2. Rooms and plant to be marked.


Provisions Relating to the Manufacture of Spirit


  1. Power of Commissioner to direct that Act and regulations shall not apply.

  2. Distiller's and rectifier's warehouse.




  1. Restriction on carrying on of other trades by distiller, rectifier or denaturer.

  1. Keeping or use of still otherwise than by distiller or rectifier prohibited.

  2. Deposit of rectified or compounded spirits in bonded warehouses.

  3. Penalty for excess or deficiency in stocks of spirits.

  4. Denaturing of spirits

  5. Application of Part IX and sections 97 and 98 to the denaturing of spirits.


Provisions Relating to Manufacture of Excisable Goods Other than Spirits


  1. Storage of excisable goods after manufacture.

  2. Provisions relating to stock book and returns.

  3. Deficiency or excess in stock of licensee.

  4. Provisions relating to manufacture of tobacco

  5. Provisions relating to brewing book.

  6. Notice of brewing may be required.

  7. Provisions relating to brewing.

  8. Provisions relating to false declaration of original gravity of beer.

  9. Liability of beer to excise duty.



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