Section 185: Ascertaining gravity of liquids

1 For the purposes of excise duty -
a the expression "gravity” in relation to any liquid means the ratio of the weight of a volume of the liquid to the weight of an equal volume of distilled water, the volume of each liquid being computed as at 15.56 degrees centigrade or 60 degrees fahrenheit;
b where the gravity of any liquid is expressed as a number of degrees, that number shall be the said ratio multiplied by one thousand; and
c the expression "original gravity" in relation to any liquid in which fermentation has taken place means its gravity before fermentation.

2 The gravity of any liquid at any time shall be ascertained by such means as the Service may approve and the gravity so ascertained shall be deemed to be the true gravity of the liquid.