Without prejudice to any other relief from excise duty which may apply, and subject to such conditions as the Commissioners may prescribe or otherwise impose, a relief from alcohol products tax shall be granted on any alcohol products which are shown to the satisfaction of the Commissioners -
(a) to be intended for use or to have been used in the production of -
(i) any beverage, other than beer, not exceeding 1.2% vol,
(ii) vinegar,
(iii) flavours for the preparation either of foodstuffs or of beverages not exceeding 1.2% vol,
(v) foodstuffs, whether such alcohol product is used -
(I) either as a filling in such foodstuff or otherwise,
(II) either directly or as a constituent of semi-finished products for use in the production of such foodstuff,
and where the alcohol contained in such foodstuffs does not exceed 8.5 litres of alcohol per 100 kilogrammes of the product when used in the production of chocolates and 5 litres of alcohol per 100 kilogrammes of the p
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