Sars on 20 June 2014 published for comment by 11 July 2014 four draft tariff amendment notices proposing changes to Schedule No. 6 to the Act, namely: (i) insertion of Note 4 in Part 1B as a condition that manufacturers will have to register with Sars in terms of Rebate Item 619.07; (ii) insertion of Rebate Item 619.07/104.10.20/01.01 in Part 1B to provide for a rebate of the excise duty on beer made from malt to be used in the manufacture of non-alcoholic beverages; (iii) insertion of Rebate Items in Part 1C to provide for a rebate of the excise duty on other fermented beverages (OFBs) to be used in the manufacture of non-alcoholic beverages; and (iv) insertion of new Rebate Items in Part 1D to provide for a rebate of excise duty on spirits to be used in the manufacture of other mixtures of fermented fruit beverages or mead beverages and non-alcoholic beverages, fortified (excluding wine), and the substitution of Rebate Item 621.11 in Part 1D to include other mixtures of fermented fruit beverages, mead beverages and non-alcoholic beverages.