60Repayment of duty on imported wine or made-wine used in the production or manufacture of other beverages, etc.
(1)The Commissioners may by regulations provide for duty charged on imported wine or imported made-wine which is used as an ingredient in the production or manufacture of—
(a)any beverage of an alcoholic strength not exceeding 2° of proof; or
(b)any such article (other than a beverage) as the Commissioners may determine having regard to the alcoholic content thereof,
to be repaid subject to such conditions as may be imposed by or under the regulations.
(2)The Commissioners may by regulations provide for duty charged on imported wine which is converted into vinegar to be repaid subject to such conditions as may be imposed by or under the regulations.