Made-wine of a strength—

£

not exceeding 10 per cent.

52.85

exceeding 10 but not exceeding 15 per cent.

79.16

exceeding 15 but not exceeding 18 per cent.

87.04

exceeding 18 per cent.

87.04 plus £11.87 for every 1 per cent, or part of 1 per cent, in excess of 18 per cent.; each of the above rates of duty being, in the case of sparkling made-wine, increased by £8.25 per hectolitre.