Section 174: License to manufacture spirits

1 A person shall not manufacture spirits whether by distillation of fermented liquor or by any other process, without a valid spirits manufacturer excise license, issued subject to conditions specified under this Act.

2 A person to whom an excise license has been issued and who carries on business in accordance with the conditions of that license, is authorised to -
a manufacture spirits, whether by distillation of a fermented liquor or by any other process;
b process or use a still for distilling, rectifying or compounding spirits;
c distil or process any low wines or feints; or
d brew, make or possess any wort wash fit for distillation.