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  The Scotch Whisky Association welcomed the Chancellor's decision to undertake a review of excise duties on alcoholic drinks. The current inherited structure is illogical, and the Association will be going to the Treasury to recommend a fairer and more logical structure under which all drinks are taxed at the same rate according to their alcohol content.  
    However, the Association is immensely disappointed that, in the meantime, the Chancellor has employed the old device of applying inflationary increases to all excise duties because that simply reverses recent progress and again widens discrimination against spirits.  
    The Association said: "We are surprised that he should have made any changes, since that would seem to pre-empt the outcome of his review. By raising duties ahead of the review, the Chancellor has failed his own test of fairness."  
    "The last two rises in spirits duty generated less money for the Treasury, so if the Chancellor expects to raise more revenue by this move, he is likely to be very disappointed."  
   
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