5. What is the definition of manufacturer? Can it include the first owner who is 'directing' or 'instructing' others re manufacture, bottling, labelling etc?
Refer to section 2 (1) and 2(3) of the Act in regards to manufacture.[ “manufacture”, in relation to goods specified in Schedule 3 of the Act, means,— if the goods are neither tobacco nor a fuel,— any operation, or process, involved in the production of the goods. ]No. It does not include the first owner directing or instructing.A first owner is often someone who is not required to be licensed themselves as they do not physically undertake any manufacturing process (as defined). Nothing in the Act regarding manufacture or any requirements or liabilities placed on the goods being manufactured, relates to those first owners.However subject to section 76 of The Act, liability for excise duty falls both on the manufacturer and owner of the wine jointly and severally until the excise duty has been fully paid.
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