1989 Ed.]
Dutiable Commodities Regulations
[CAP. 109
A 31
[Subsidiary]
cognac: brandy made in the Cognac region of France from grapes grown therein;
(ii) whisky: the spirit obtained by distillation from a mash of cereal grains saccharified by the diastase of malt or other natural enzyme and fermented by the action of yeast, with or without the addition of flavouring or caramel, that has been aged in wood for at least 3 years and contains an alcoholic strength of not less than 42% by volume at 20°C;
(iv) rum: the spirit distilled direct from fermented sugar cane products, with or without caramel, that may be flavoured with fruit or other botanical substances or flavouring, in such a manner that the distillate possesses the taste, aroma and characteristics generally attributed to rum and contains an alcoholic strength of not less than 42% by volume at 20°C, and also includes mixtures solely of such distillates;
(iva) gin: the spirit obtained by the re-distillation of suitably rectified grain spirit, with or over juniper berries, with or without other aromatic botanical substances, with or without sugar, and with an alcoholic strength of not less than 40% by volume at 20°C;
(iv) vodka: the spirit produced from fermentation of grains or potatoes that, after reduction of strength, has been so distilled or treated with charcoal or other processes so as to be without distinctive character, aroma, taste, or colour, and with an alcoholic strength of not less than 40% by volume at 20°C:
(v) Chinese type spirit: intoxicating liquors obtained by the distillation of the fermented mash of rice, molasses, sugar, millet or an admixture of molasses and sugar up to and including a strength of alcohol by volume at 20°C of 58% for spirit made from rice, molasses or sugar or both, and 70% for spirit made from millet-
rice spirit-Liu Pun (**),
Sheung Ching (^*),
Sam Ching() or
Sei Ching (^);
molasses or sugar spirit or spirit made from an admixture of molasses and sugar-
To Liu Pun (^),
To Sheung Ching (†),
To Sam Ching (‡) or To Sei Ching (±*);
1989 Ed.]
Dutiable Commodities Regulations
[CAP. 109
A 31
[Subsidiary]
cognac: brandy made in the Cognac region of France from
grapes grown therein;
(ii) whisky: the spirit obtained by distillation from a mash of cereal grains saccharified by the diastase of malt or other natural enzyme and fermented by the action of yeast, with or without the addition of flavouring or caramel, that has been aged in wood for at least 3 years and contains an alcoholic strength of not less than 42% by volume at 20°C; (iv) rum: the spirit distilled direct from fermented sugar cane products, with or without caramel, that may be flavoured with fruit or other botanical substances or flavouring, in such a manner that the distillate possesses the taste, aroma and characteristics generally attributed to rum and contains an alcoholic strength of not less than 42% by volume at 20°C, and also includes mixtures solely of such distillates; (iva) gin: the spirit obtained by the re-distillation of suitably rectified grain spirit, with or over juniper berries, with or without other aromatic botanical substances, with or without sugar, and with an alcoholic strength of not less than 40% by volume at 20°C; (iv) vodka: the spirit produced from fermentation of grains or potatoes that, after reduction of strength, has been so distilled or treated with charcoal or other processes so as to be without distinctive character, aroma, taste, or colour, and with an alcoholic strength of not less than 40% by volume at 20°C:
(v) Chinese type spirit: intoxicating liquors obtained by the distillation of the fermented mash of rice, molasses, sugar, millet or an admixture of molasses and sugar up to and including a strength of alcohol by volume at 20°°C of 58% for spirit made from rice, molasses or sugar or both, and 70% for spirit made from millet-
rice spirit-Liu Pun (**),
Sheung Ching (4*),
Sam Ching() or
Sei Ching (P);
molasses or sugar spirit or spirit made from an admixture of molasses and sugar-
To Liu Pun (+$4),
To Sheung Ching (†),
To Sam Ching (1) or To Sei Ching (±°*);
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