74Liquor to be deemed wine or spirits
For the purposes of this Act, as against any person selling or offering for sale the liquor in question—
(a)any liquor sold or offered for sale as wine or under the name by which any wine is usually designated or known shall be deemed to be wine ; and
(b)any fermented liquor which is of a strength exceeding 40° of proof, not being imported wine delivered for home use in that state on which the appropriate duty has been duly paid, shall be deemed to be spirits.
Paragraph (a) above is without prejudice to any liability under section 71 above.