Mode of ascertaining specific duty

(1) For the purpose of ascertaining the amount of specific duty payable on spirits and wine, six reputed quarts or twelve reputed pints or twenty-four reputed splits shall be deemed equivalent to one imperial gallon. Where the volume of spirits and wine in any container is other than a reputed quart, reputed pint or reputed split, the duty shall be paid on the actual volume as ascertained by measurement. The duty on malt liquor shall in all cases be ascertained by the actual volume as shown by measurement and not by the reputed quart, pint or split method. (2) The provisions of sub-section (1), shall not apply to cordials and liqueurs.