CUSTOMS AND EXCISE MANAGEMENT ACT
Section 99: Licence to manufacture spirits
No person shall manufacture spirits, whether by distillation of a fermented liquor or by any other process, unless he holds an excise licence for that purpose as a spirits manufacturer.
Cite this section
Section 99, CUSTOMS AND EXCISE MANAGEMENT ACT (1959).
https://repo.podus.ai/laws/customs-and-excise-management-act/section/99/