Section 175: Power to regulate the manufacture of spirits

1 The Minister shall make regulations, to bring into full effect the provisions of this Part.

2 The regulations referred to in subsection (1) shall include provisions -
a to control the manufacture of spirits, whether by distillation of a fermented liquor or by any other process for the purpose of calculating, securing and collecting the excise duty on spirits;
b to regulate the removal of spirits from the premises of a spirits' manufacturer or in or out of a bonded warehouse; and
c restricting the delivery of immature spirits for use in Nigeria.