Document:

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                                                                   Exhibit 10.10

NOTE: PORTIONS OF THIS EXHIBIT ARE THE SUBJECT OF A CONFIDENTIAL TREATMENT
REQUEST BY THE REGISTRANT TO THE SECURITIES AND EXCHANGE COMMISSION. SUCH
PORTIONS HAVE BEEN REDACTED AND ARE MARKED WITH A "[*]" IN PLACE OF THE REDACTED
LANGUAGE.

                              AMENDED AND RESTATED
                        WORLDWIDE DISTRIBUTION AGREEMENT

          AGREEMENT made as of the 16th day of April, 2001 (the "Agreement"), by
and between Great Spirits Company LLC (hereinafter referred to as "Great
Spirits"), a Delaware limited liability company having its principal place of
business at 1331 Lamar, Suite 1125, Houston, Texas 77010, USA, and Gaelic
Heritage Corporation Limited (hereinafter referred to as the "Supplier"), an
Irish corporation having its principal place of business at Institute Road,
Bailieboro, Co. Cavan, Republic of Ireland.

1.   Definitions: when used in this Agreement:

     (a) "Products" shall mean all items sold under the name "Celtic Crossing"
     including the current liqueur and any items subsequently added pursuant to
     Paragraph 10(b) below.

     (b) "Old Territory" shall mean the United States of America, Canada,
     Mexico, Puerto Rico, the Caribbean, including all islands situated between
     North and South America, and all United States territories and possessions,
     including duty free shops located therein, U.S. military bases (wherever
     located), and flights and cruises originating in any of the above-mentioned
     places.

     (c) "New Territory" shall mean the remainder of the world such that the Old
     Territory and the New Territory (collectively, the "Territory") shall mean
     the world and all commercial disposition of Products.

     (d) "Case" shall mean the various case sizes set forth in Exhibit A, which
     is attached and made part of this agreement, and any other configurations
     which Supplier and Great Spirits may subsequently agree to add.

     (e) "Royalty" for the purposes of this Agreement shall mean a payment on a
     per Case basis as set out in Exhibit B, which is attached to and made part
     of this agreement, and shall be payable in accordance with Paragraph 5(f).

     (f) "Brand" shall mean the Celtic Crossing brand and label, including
     tradename, trademark and tradedress.

2.   Sales of Ownership Rights and Product

     (a) Supplier has heretofore sold to Great Spirits 65% of the ownership of
     the Brand in the Old territory.

     (b) In consideration for services rendered, Great Spirits and the Supplier
     each assigned 5% of the Brand in the Old Territory to MHW, Ltd., with the
     result that the
<PAGE>
     Brand in the Old Territory is owned 60% by Great Spirits, 30% by the
     Supplier and 10% by MHW Ltd.

     (c) For a period of three years from the execution of this Agreement, Great
     Spirits will have the right, but not the obligation, to purchase 70% of the
     ownership of the Brand in the New Territory for Irish L140,000 (the
     "Purchase Option"). After the third anniversary of the execution of this
     Agreement, Great Spirits shall continue to have the right, but not the
     obligation, to purchase 70% of the ownership of the Brand in the New
     Territory, but the option price shall be adjusted from Irish L140,000 by
     the change from year to year of the Irish Consumer Price Index. In the
     event of such purchase, Supplier will execute and deliver such instruments
     as Great Spirits shall reasonably request to give full effect to such
     purchase and prior purchases.

     (d) In the event of the sale of the Brand rights by either Great Spirits or
     the Supplier, the non-selling party shall have (i) a pre-emptive right of
     first refusal to purchase the interest to be sold at the same price as the
     proposed sale and (ii) the right to sell alongside the other and share pro
     rata in the sales proceeds. MHW, Ltd. will not have the right to dispose of
     its interest in the Brand except in conjunction with a sale by Great
     Spirits and the Supplier. In the event of such sale, MHW, Ltd. will be
     required to sell and will be entitled to receive its pro rata share of the
     sales proceeds. In addition, upon a disposition of the Brand by the
     Supplier where Great Spirits retains its interest, Supplier shall either
     (i) continue to be fully obligated to supply Products hereunder without
     amendment to this Agreement or (ii) terminate the Agreement upon six-month
     notice and release the formula and right to produce the Products to Great
     Spirits as described in Paragraph 18.

     (e) Supplier shall not sell or encumber any interest in the Brand or make
     any assignment or take any other action which would limit Great Spirits'
     rights under this Section.

3.   Appointment

     (a) Supplier hereby appoints Great Spirits (itself or acting through Great
     Spirits' agents) as the sole and exclusive importer and distributor of the
     Products in the Territory. Supplier irrevocably grants Great Spirits (on
     the terms of this Agreement) sole and exclusive rights to use the Brand in
     the Territory.

     (b) Great Spirits and Supplier shall devise mutually acceptable methods of
     operation in order to expedite the production, shipment and handling of the
     Products so as to provide Great Spirits with timely supply of Products. The
     parties shall cooperate on other joint activities intended by this
     Agreement.

4.   Duration

     This Agreement shall continue until terminated in accordance with Paragraph
     11.

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5.   Terms of Sale and Payment

     (a) Great Spirits shall provide Supplier with annual forecasts of
     requirements reflecting anticipated needs of Products by Case and type of
     bottle, such forecasts to be delivered to Supplier on or before the last
     day of February commencing with 2002. Great Spirits shall be obligated to
     order the aggregate amounts set forth in each such forecast within the year
     of such forecast. Payment shall be made as provided in (b) below.

     (b) Except as provided, all sales of the Products by the Supplier to Great
     Spirits shall be FOB Irish Port at the prices set in accordance with
     subsections 5(c),(d) and (e) and payment by Great Spirits for the Products
     shall be due 60 days from date of shipment by carrier designated by Great
     Spirits.

     (c) The prices at which Cases of Products will be sold by Supplier to Great
     Spirits during 2001 are set forth on Exhibit C which is attached to and
     made a part of this agreement.

     (d) For each year after 2001, Supplier, based upon the annual forecasts,
     shall seek to achieve reductions and savings in costs related to production
     and bottling of the Products. All such costs, reductions and savings shall
     be reflected in the price per Case of the Products. Supplier and Great
     Spirits shall cooperate to achieve the least expensive cost for the
     Products and shall mutually agree the prices at which Cases of Products
     will be sold by Supplier to Great Spirits.

     (e) At any time during the term of this Agreement, Supplier may decrease
     the prices of the Products. Such decrease in prices shall become effective
     upon Great Spirits receipt of written notice thereof.

     (f) Royalty payments in respect of Products purchased by Great Spirits
     pursuant to Paragraph 5 shall be paid at the same time as each purchase
     invoice is payable in respect of such Products.

6.   Marketing and Advertising; Additional Supplier Services

     (a) Great Spirits will work with the Supplier to develop mutually
     satisfactory marketing and advertising plans for the Products in the
     Territory. However, final authority on all matters relating to this plan
     will rest with Great Spirits. Marketing and advertising shall include all
     selling, marketing, promotion, commissions and administrative expenses,
     payments to MHW, Ltd. and travel and entertainment expenses related to the
     Products ("Marketing and Advertising Expenses"). (Marketing and Advertising
     Expenses related to other products which Great Spirits may sell will not
     qualify as Marketing and Advertising Expenses under this Agreement.) In
     2001 and 2002, Great Spirits will commit to expend at least 50% of gross
     profits (gross profits is defined as gross margin per Case multiplied by
     the number of Cases sold) from the sale of the Products in the Territory on
     Marketing and Advertising Expenses except to the

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     extent necessary to pay members' tax obligations arising out of their
     interests in Great Spirits and to pay financing obligations of Great
     Spirits. Aside from the foregoing, Great Spirits shall have no other
     obligation with regard to marketing and advertising.

     (b) At the election of Great Spirits, Supplier will provide shipping and
     invoicing services from bond to bond. Great Spirits shall provide Supplier
     with customers' duty and excise number and all other relevant information
     and documents as deemed necessary in order to execute shipment. Supplier
     shall receive mutually agreed upon fees for such services. Great Spirits
     shall indemnify Supplier from all duty and VAT liability for Products
     shipped pursuant to this Section 6(b).

7.   Representation and Warranties of Great Spirits

     Great Spirits represents, warrants and covenants, during the term of this
     Agreement, to Supplier as follows:

     (a) Great Spirits or its agents shall be a duly licensed importer of
     alcoholic beverages and shall have at the time of signing this Agreement,
     in full force and effect, such federal, state and local licenses as may be
     necessary to conduct its business as an importer and marketer of alcoholic
     beverages.

     (b) Great Spirits shall submit to the Supplier:

          (i) Annual sales reports showing the performance of each Product in
          the Territory.

          (ii) Annual reports showing the amount and allocation of expenditures
          on Marketing and Advertising Expenses. Upon written request, the
          Supplier shall have the right to verify these expenditures.

     (c) Great Spirits or its agents shall file such price schedules and reports
     as may be prescribed by applicable laws and regulations.

     (d) During the period of this Agreement, Great Spirits shall not
     distribute, within the Territory, any other Irish liqueur (cordial) product
     not bottled in Supplier's facilities without the written consent of the
     Supplier.

8.   Representations and Warranties of Supplier

     Supplier represents, warrants and covenants, during the term of this
     Agreement, to Great Spirits as follows:

     (a) Supplier has the authority to enter into and carry out its obligations
     under this Agreement.

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     (b) The execution and delivery of this Agreement and the consummation of
     the transactions contemplated by this Agreement will not breach any
     contract or agreement to which Supplier is a party, or violate any law or
     regulation by which it is bound.

     (c) Supplier has the right to designate and appoint Great Spirits as the
     exclusive importer and distributor of the Products in the Territory and,
     subject to Section 2, is the sole owner of the Brand free and clear of any
     lien or encumbrance.

     (d) The Products to be sold to Great Spirits under this Agreement shall be
     merchantable and fit for human consumption. The Products shall be
     manufactured, packaged and labeled in Ireland in conformity with applicable
     U.S. federal, state and local laws, rules and regulations and the rules and
     regulations of the United States Bureau of Alcohol, Tobacco and Firearms or
     the laws and regulations of other governments regarding bottles and labels
     for the Products, as advised by Great Spirits to the Supplier from time to
     time. In addition, all Cases of Products sold to Great Spirits shall be
     coded in such a manner that Supplier and Great Spirits are able to identify
     production lots. The Products shall have a shelf life of a minimum of five
     years from date of manufacture.

     (e) The formulation and quality of ingredients and the packaging of the
     Products to be sold in the Territory will not change without Great Spirits'
     written approval.

     (f) The Products to be sold to Great Spirits shall be free and clear of all
     liens. Neither the execution and delivery of this Agreement or compliance
     with its terms and provisions will result in the creation or imposition of
     any lien, charge, encumbrance, or restriction of any nature upon the
     Products and other assets to be sold to Great Spirits.

     (g) Supplier shall not sell or otherwise transfer Products to any other
     party.

9.   Product Liability and Returns

     (a) During the term of this Agreement, Supplier shall maintain in full
     force and effect public liability insurance and product liability insurance
     covering the Products purchased by Great Spirits in the amount of not less
     than five million Irish Pounds (IRL5,000,000). With respect to the public
     liability insurance, the sum insured shall be IRL5,000,000 for any one
     occurrence. With respect to the product liability insurance, the sum
     insured shall be IRL5,000,000 for all occurrences in any twelve-month
     period. Great Spirits shall be named an additional insured on all such
     policies and such policies shall provide for 30 days prior notice to Great
     Spirits of cancellation. It is the responsibility of Great Spirits to
     ensure that marine insurance is in force.

     (b) Any Products not merchantable due to obvious quality deficiencies,
     packaging problems, or to errors committed by Supplier may be returned to
     Supplier for full credit plus cost of shipping provided that notice of such
     deficiency, problem, or error has been given to Supplier within sixty (60)
     days after the date of receipt by Great Spirits of the Products. Any
     Products not merchantable due to quality deficiencies or packaging

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     problems which are not obvious, may be returned to Supplier for full credit
     plus cost of shipping provided that notice of such latent defect has been
     given to the Supplier within six (6) months after the date of receipt of
     the Products by Great Spirits.

     (c) The Supplier will indemnify Great Spirits against all claims relating
     to commissions and fees resulting from actions or events which occurred
     prior to the date of this Agreement.

     (d) The Supplier irrevocably agrees to protect, indemnify and hold harmless
     Great Spirits, its officers, members, employees and agents from any claims,
     demands, causes of action, damages, liabilities, losses or suits brought by
     third parties arising out of, relating to or resulting from any negligent
     act or omission of Supplier in respect of the manufacture of the Products.

     (e) During the term of the Agreement, Great Spirits agrees to maintain
     general liability insurance (including umbrella) with respect to its
     activities in an amount of not less than U.S. $5,000,000.

     (f) Notwithstanding any provision of this Agreement to the contrary, the
     provisions of Paragraph 9(a), (c) and (d) shall survive the termination of
     this Agreement.

10.  Production Modification and Future Products

     (a) The Supplier agrees that it will cooperate in modifying the formula for
     the Product to be sold in the Territory and the packaging of same, such
     cooperation to be based upon the good faith anticipation by Great Spirits
     that modifications to the formula or packaging will increase sales and upon
     such modifications the price per Case shall be adjusted to reflect any
     increased costs to Supplier.

     (b) Great Spirits shall have the right of first refusal regarding any
     future product which Supplier desires to distribute in the Territory. In
     the event that Great Spirits exercises its first right of refusal hereunder
     to distribute additional products produced or sold by Supplier or the
     parties otherwise agree to include additional products hereunder, the term
     "Products" as used in this Agreement shall be deemed to include such
     additional products. Great Spirits shall have ninety (90) days from notice
     by Supplier to exercise that right of first refusal.

11.  Termination

     Great Spirits or the Supplier shall be entitled to terminate this Agreement
     by written notice to the other if:

     (a) that other party commits any continuing or material breach or violation
     of any of the provisions of this Agreement and, in the case of such a
     breach or violation which is capable of remedy, fails to remedy the same
     within sixty (60) days after receipt of a

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     written notice giving full particulars of the breach or violation and
     requiring it to be remedied;

     (b) an encumbrance takes possession or a receiver is appointed over the
     property or assets of that other party except in the case of liens to
     financing institutions under arrangements not in default;

     (c) that other party makes any voluntary arrangement with its creditors or
     becomes subject to an administration order;

     (d) that other party goes into liquidation (except for the purpose of an
     amalgamation, reconstruction or other reorganization made in such manner
     that the company resulting from the reorganization effectively agrees to be
     bound by or assume the obligations imposed on that other party under this
     Agreement);

     (e) an examiner or equivalent is appointed to that other party whether
     under Section 2 of the Companies (Amendment) Act of 1990 of Ireland.

12.  Trademarks

     Supplier represents and warrants that it has the exclusive and unrestricted
     right to sell the trademark, tradename, brand name and label included in
     the Brand to Great Spirits as contemplated by 2(a) and (c) and further
     confirms that it has not received any notice contesting the entitlement of
     the Supplier to use and sell same. The tradename and trademark for the
     Product is currently registered in the USA and certain other countries.
     Trademark registration in the Territory shall become the responsibility of
     Great Spirits, provided Great Spirits shall have no obligation to register
     same in any given country. In addition, Great Spirits shall have no
     obligation to police or enforce the Brand in the Territory.

13.  Choice of Law and Disputes

     (a) This Agreement shall be governed by and construed in accordance with
     the laws of the Republic of Ireland.

     (b) In the event of any controversy or claim (whether such controversy
     involves a dispute, disagreement or difference of interpretation and
     whether such claim sounds in contract, tort or otherwise) arising out of or
     relating to (i) this Agreement, (ii) the actual or alleged breach hereof or
     (iii) the commercial or economic relationship of the parties hereto (a
     "Dispute"), the party hereto alleging the existence of a Dispute shall give
     to the other written notice setting out the material particulars of such
     Dispute. A senior executive officer or senior official with settlement
     authority (a "Senior Official") from each party hereto shall agree to meet
     personally in New York or such other location as the parties may mutually
     agree, or to conduct a telephonic meeting within five business days of the
     date of receipt of such notice (the "Notice Date") by the relevant party to

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     attempt in good faith, and using their reasonable endeavors at all times,
     to resolve such Dispute.

     (c) If (i) such Dispute is not resolved within fifteen business days (or
     such longer period as to which the parties may agree) after the applicable
     Notice Date or (ii) any party hereto fails or refuses to meet as required
     by the notice described in Section 13(b), the Dispute shall be mediated
     through non-binding mediation through the Centre for Dispute Resolution in
     London ("CEDR").

     (d) If the Dispute is not resolved within 60 days after the commencement of
     the mediation, the Dispute shall be referred to litigation in which case
     the Courts of the Republic of Ireland are to have exclusive jurisdiction to
     hear and determine the dispute.

14.  Force Majeure

     If either party is prevented from performing any of its obligations
     hereunder by an occurrence beyond its reasonable control such as, but not
     limited to, acts of God, fire, flood, war, insurrection, riot, government
     regulations, raw material shortage, strikes, or lack of common carrier
     facilities, then the affected party shall be excused from performance for
     so long as such occurrence exists.

15.  Severability

     In the event any of the terms and provisions of this Agreement are in
     violation of, or prohibited by, any applicable law or regulation, such
     terms and provisions shall be deemed amended or deleted to conform to such
     law or regulation without invalidation or amending or deleting any of the
     other terms or conditions of this Agreement.

16.  Successor

     This Agreement shall not be assignable by any party without the written
     consent of the other and shall be binding upon the parties and their
     respective successors and permitted assigns.

17.  Relationship of the Parties

     The parties acknowledge that no joint venture or partnership has been
     created by this Agreement, and that no party can take any action which is
     legally binding on the other without the prior written consent of the party
     to be charged.

18.  Deposit Formula

     The Supplier has deposited the full formula and production instructions for
     the Products, together with irrevocable and exclusive right to produce same
     for sale and the right to use the Brand within the Territory, with a
     mutually agreeable escrow agent pursuant to a

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     mutually acceptable escrow agreement providing for release of the
     aforementioned items to Great Spirits (i) upon failure of Supplier to
     supply timely the Products or (ii) upon termination of this Agreement by
     Great Spirits pursuant to Paragraph 11.

19.  Miscellaneous

     (a) Any demand, notice, or request provided for by this Agreement shall be
     in writing, and shall be made by delivery or by ordinary airmail addressed
     to the party to whom notice is to be given or to whom a demand or request
     is to be made.

     The addresses of the parties are as follows:

     Great Spirits:   Great Spirits Company LLC
                      1331 Lamar, Suite 1125
                      Houston, Texas 77010
                      United States of America
                      Fax: 713-756-6150

     Supplier:        Gaelic Heritage Corporation Limited
                      Institute Road
                      Bailieboro, Co. Cavan
                      Republic of Ireland
                      Fax: 353-4296-65519

     (b) This Agreement represents the entire agreement between Great Spirits
     and Supplier, supersedes all their prior oral and written arrangements and
     agreements including, but not limited to, the National Distribution
     Agreement, dated as of March 17, 1998, by and among the parties hereto, and
     may not be changed except by a further written agreement or by an amendment
     to this Agreement signed by both parties.

     (c) Any failure by a party hereto to exercise any of its rights under this
     Agreement shall not be construed as a waiver of such rights; any such
     failure shall not preclude exercise of such rights at any later time.

     (d) Section headings are for convenience only and are not to be construed
     as part of this Agreement.

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          IN WITNESS WHEREOF, the parties hereto have executed this Agreement as
of the day and year first above written.

GAELIC HERITAGE CORPORATION LIMITED

By /s/ Patrick McKevitt
   ----------------------------------
Name: Patrick McKevitt
Title: President

GREAT SPIRITS COMPANY LLC

By /s/ Mark Andrews
   ----------------------------------
Name: Mark Andrews
Title: President

For purposes of joinder with respect to Paragraphs 2(d):

MHW, LTD.

By /s/ John F. Beaudette
   ----------------------------------
Name: John F. Beaudette
Title: President

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                                    EXHIBIT A

                               CASE CONFIGURATIONS

<TABLE>
<S>                           <C>
Standard US Case              12 X 750ml
Standard International Case   12 X 70cl
Litre Case                    12 X 1 Litre
Glass Mini Case               120 X 50ml
Plastic Mini Case             120 X 50ml
Gift Pack (US)                6 X 750ml
Gift Pack (International)     6 X 70cl
</TABLE>
<PAGE>

================================================================================
                                    EXHIBIT B

                                    ROYALTIES

OLD TERRITORY*

<TABLE>
<S>                 <C>
Standard Case        *
Litre Case           *
Glass Mini Case      *
Plastic Mini Case    *
Gift Pack            *
</TABLE>

NEW TERRITORY**

<TABLE>
<S>                  <C>
                      *
Standard and Litre    *
                      *
                      *
Glass Mini Case       *
Plastic Mini Case     *
Gift Pack             *
</TABLE>

----------
*    Commencing with purchases ordered subsequent to March 2002, the Old
     Territory Royalties shall be increased or decreased by the same percentage
     that the standard price charged by Great Spirits to its distributors is
     increased or decreased (excluding special promotional pricing) in the Old
     Territory, subject to a minimum Royalty of $  * . Great Spirits shall
     inform Supplier when changes in that standard price occur and provide
     Supplier with documentation supporting such changes.

**   If Great Spirits exercises its Purchase Option, the New Territory Royalties
     as set out in this exhibit will no longer apply to Cases purchased by Great
     Spirits for distribution in the New Territory and the Royalty for such
     Purchases will become L  *  (Irish) per Case. (L  *  per gift packs of 6
     bottles.) Further, it is agreed that, if Great Spirits has purchased a
     portion of the Brand in the New Territory pursuant to Section 2(c), the
     parties will review the Royalties in the New Territory in 2003 and, if a
     standard FOB has been established, implement an adjustment mechanism
     similar to the one established in the Old Territory.
<PAGE>
                                    EXHIBIT C

                                 FOBs IRISH PORT

<TABLE>
<S>                           <C>
Standard US Case               *
Standard International Case    *
Litre Case                     *
Glass Mini Case                *
Plastic Mini Case              *
Gift Pack (US)                 *
Gift Pack (International)      *
</TABLE><PAGE>
                                                                   Exhibit 10.11

NOTE: PORTIONS OF THIS EXHIBIT ARE THE SUBJECT OF A CONFIDENTIAL TREATMENT
REQUEST BY THE REGISTRANT TO THE SECURITIES AND EXCHANGE COMMISSION. SUCH
PORTIONS HAVE BEEN REDACTED AND ARE MARKED WITH A "[*]" IN PLACE OF THE
REDACTED LANGUAGE.

                                 TERRA LIMITED

                                       AND

                      THE ROARING WATER BAY SPIRITS COMPANY
                                     LIMITED

                         BOTTLING AND SERVICES AGREEMENT
<PAGE>
                                  Terra Limited
                                 Institute Road
                                   Bailieboro
                                    Co Cavan

THIS AGREEMENT is made the 1st day of September 2002

BETWEEN:

(1)  The Roaring Water Bay Spirits Company Limited, having its registered office
     at 4 Herbert Place, Dublin 2 ("the Company"); and

(2)  Terra Limited, having its registered office at Institute Road,
     Bailieborough, County Cavan ("Terra")

WHEREAS:

(A)  The Company is involved in the business of manufacturing, producing,
     marketing, distributing, and selling branded whiskey, vodka, and other
     spirit based products.

(B)  Terra, pursuant to a Bottling and Services Agreement dated 19th day of
     January 1998 ("the Original Agreement") has been providing certain bottling
     and other services to the Company as provided in the Original Agreement.

(C)  Terra and the Company have agreed to enter into this Agreement in
     substitution for the Original Agreement.

NOW THEREFORE IN CONSIDERATION OF THE PAYMENTS AND COVENANTS HEREINAFTER
CONTAINED IT IS HEREBY AGREED AS FOLLOWS:

1.   DURATION

     This Agreement will commence with effect from September 1st 2002 and,
     subject as hereinafter appearing, will continue for a period of three and a
     half (3.5) years until 28th February 2005 and thereafter as may be agreed
     between the parties.

2.   SERVICES

     Terra shall, utilizing the equipment in Appendix 1, provide the bottling
     and other services described in Appendix 1 and elsewhere in this Agreement
     ("the Services") to the Company. The Company shall exclusively retain Terra
     to provide bottling and other requirements of the Company for all Vodka,

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     Whiskey and Gin permutations in conjunction with, but limited to Appendix
     2.

3.   PRICING/INVOICING

     The pricing shall be as outlined in Appendix 2. Prices will be adjusted in
     line with the Irish Consumer Price Index (CPI) every March 1st up to a
     maximum of 3.5%. Both parties will use their best endeavors to agree
     pricing on future new product configurations on a product by product basis.
     Terra will invoice the Company monthly and payment will be made by the
     Company within 60 days from the date of invoice.

4.   DISCOUNT

     With effect from March 1st, 2003, under this agreement an annual 3.5%
     discount will apply in respect of the increase in bottling fees billed by
     Terra over those billed in the immediately preceding year. The credit note
     relating to this discount will be submitted to the Company by April in each
     year, commencing in April 2004. This discount excludes bottling fees billed
     in respect of new product configurations.

5.   COMPANY ORDERS

     All orders from the Company to Terra, to be valid, must be received by
     Terra in writing, duly signed by the Company or a duly authorized
     representative of the Company.

6.   ORDER ACKNOWLEDGEMENT

     Each order received by Terra from the Company will be acknowledged to the
     Company by fax, post or e-mail by Terra within one working day of receipt
     by Terra of the order.

7.   CHANGE PARTS/NON-STANDARD EQUIPMENT

     The Company will be responsible for the purchasing of the required change
     parts, which are necessary and exclusive to the Company in order for Terra
     to carry out the services. Where parts are deemed not exclusive to the
     Company a cost sharing arrangement will be agreed. It is agreed that Terra
     will obtain a purchase order form from the Company before proceeding with
     any Purchase of change parts on its behalf.

8.   PRODUCT SPECIFICATION

     All bottling specifications will be supplied in writing to Terra by the
     Company and are subject to agreement between Terra and the Company. No
     changes will be made to the agreed bottling specifications without the
     prior written consent of the Company and Terra.

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9.   MATERIALS PROCUREMENT

     Terra will be responsible for materials call off necessary for the
     provision of the Services. Procurement shall be effected in the name and at
     the cost of the Company. To permit Terra to call off such materials in a
     timely and efficient manner, orders for product by the Company will be
     required on a three (3) month rolling basis to allow for supplier lead
     tines in the delivery of materials. Terra will endeavor to call off raw
     materials subject to a pre-agreed call off plan.

     Supplies of materials for the Company's products will only be purchased
     from approved suppliers of the Company.

     Minimum and maximum stock holding levels will be agreed between the Company
     and Terra. Stocks will be continually monitored by the Company and Terra
     against sales to avoid obsolescence. Terra will not be accountable for
     obsolete stocks.

     Minimum and maximum order quantities will also be agreed between Terra and
     the Company to achieve economies of scale in purchasing.

     The limited warehousing capacity of Terra is acknowledged. Where additional
     storage space to warehouse the stock of the Company is necessary, the
     Company will reimburse Terra on a pre-agreed basis.

10.  INWARDS QUALITY INSPECTION

     Terra will be responsible for maintaining quality standards to be agreed
     between Terra and the Company. Materials supplied to Terra will be
     inspected in accordance with such standards. A certificate of conformance
     will be supplied by the company for all raw material items confirming that
     the raw materials conform to the agreed quality standards. The Company will
     be required to sign off on all proposed new packaging and ensure that a new
     certificate of conformance is supplied. Notwithstanding the foregoing, any
     changes in the specification of raw materials must be agreed with Terra
     before being proceeded with. Terra must notify the Company on a timely
     basis of all quality issues. All raw material received must be signed in as
     "unchecked for quality and quantity".

11.  QUALITY

     Terra will be responsible for bottling the Company's products and providing
     the other Services in accordance with the specifications agreed between
     Terra and the Company. Testing of the Company's products shall be carried
     out in accordance with the principles set out in Appendix 3.

     Where specialized tests or testing equipment are required for materials or
     products, the Company will provide Terra with written instructions on these

                                       4
<PAGE>
     test procedures. Any costs incurred in testing, in accordance with Appendix
     3, and any additional costs incurred in specialized testing will be charged
     separately to the Company.

12.  STEWARDSHIP OF MATERIALS ON SITE

     Packaging and finished products will be stored by Terra at ambient
     temperatures in pallet stacks, in the store area at the Terra premises at
     Bailieborough, Co. Cavan ("Premises"). All storage areas will be kept neat
     and tidy and will be reviewed during hygiene audits.

     For materials requiring specialized storage, the Company will provide Terra
     with written instructions on the correct handling and storage of such
     materials. Where additional costs are incurred in specialized storage,
     these costs will be charged separately to the Company.

     All of the Company's products on the Premises from time to time will be
     under Terra's Customs and Excise bond.

     It is anticipated that stocks of the Company's products on Terra's premises
     will be kept to a minimum.

13.  MATERIALS USAGE TOLERANCES

     The levels of losses of materials during bottling should not exceed 1% of
     the standard usage of materials in each year. This factor will be reviewed
     by the Company on a batch basis and Terra must ensure that wastage reports
     are prepared on a batch basis. Terra will also endeavor to explain any
     wastage over this level and the company will give special consideration to
     the wastage of alcohol and small run sizes.

14.  CUSTOMS AND EXCISE

     Management of the day-to-day relationship with Customs and Excise
     representatives on the Premises will be the responsibility of Terra, and
     Terra shall have the responsibility of notifying the Company in good time,
     of any duty or tax payable by the Company to Customs and Excise in respect
     of the Company's products on the Premises. The Company acknowledges that
     duty is payable by the Company to Terra within a week of being invoiced at
     the end of the month if the products which are removed from the Terra
     bonded warehouse are not traveling under bond.

15.  STOCK CONTROL

     Terra with maintain detailed stock records of the Company's stock in a
     format reasonably required by the Company, and will make these records
     available to the Company in a timely and efficient manner.

                                       5
<PAGE>
16.  STOCK OBSOLESCENCE

     Terra will use all reasonable endeavors to minimize stock obsolescence.

     Materials called off against the Company's sales projections that are
     subsequently not used due to revisions in the sales projections are the
     responsibility of the Company.

     Finished goods produced against the Company's sales projections which
     subsequently become obsolete, are the responsibility of the Company.

17.  SHIPPING/TRANSPORT

     Shipping administration will be carried out by Terra for and on behalf of
     the Company.

     All shipping and transport costs will be the responsibility of the Company.

18.  INSURANCE

     Alcohol on the Terra site will come under the Terra customs bond. All other
     insurance including, without limitation, product, packaging,
     public/products liability and marine will be the responsibility of the
     Company. The interest of Terra must be noted on all the Company's insurance
     policies as sole loss payee in claims involving or including Customs and
     Excise duty payable.

19.  CUSTOMER SERVICE

     Those aspects of customer service being invoicing, shipping and customer
     queries relating to invoicing and shipping of the Company's products will
     be dealt with by Terra. Costs resulting from errors made by Terra in
     shipping will be met by Terra.

20.  RESEARCH AND DEVELOPMENT

     Terra will assist in the development of products and use all its expertise
     in the launch and marketing of new products.

     The Terra facilities will be made available to the Company in areas of
     research, and use of Terra's pilot plant facilities will also be made
     available in each case at costs to be agreed.

21.  PROJECT MANAGEMENT

     Terra will provide assistance in connection with logistics and project
     management to include:

     -    Sourcing Materials

                                       6
<PAGE>
     -    Agreeing standards and specifications with suppliers

     -    Supplier contracts and pricing

     -    Assisting in label approval with legal authorities such as, without
          limitation, BATF etc.

     -    In all areas of research and development and project management, final
          approval and sign off will be by a director or other authorized
          signatory of the Company.

22.  ACCESS TO SITE

     With reasonable notice, Terra will make available for inspection/review,
     its facilities at the Premises to the Company and its customers.

23.  CREAM LIQUEUR PRODUCTS AND NON-COMPLETE

     (i)  The Company acknowledges that Terra is prohibited from and shall not
          be required to perform any services whatsoever, relating directly or
          indirectly to the business of the manufacture, processing, production,
          bottling, sale or distribution of any Cream Liqueur Products and,
          accordingly, Terra will not, and will not be required by the Company
          to, provide any such services hereunder. "Cream Liqueur Products"
          means alcohol beverages that contain alcohol and dairy, or alternative
          fats, which in combination with sweetening and sugars are intended to
          compete with, or replicate existing cream or fat based alcoholic
          beverages.

     (ii) Without prejudice to the foregoing, Terra shall not during the period
          of this Agreement, do any of the following, without the prior consent
          of the Company

          (a)  Either solely or jointly, with or on behalf of any person,
               directly or indirectly, carry on or be engaged or interested
               (except as a holder for investment purposes of securities dealt
               with on a recognized stock exchange) in any business in Ireland
               which competes either directly or indirectly, with the business
               of the Company, in so far as it relates to the development,
               manufacture or supply of vodka or whiskey.

          (b)  Solicit the custom of any person in Ireland, who is, or has been
               at any time during the period of this Agreement, a customer of
               the Company for the purposes of offering to such customer, vodka
               or whiskey which compete directly or indirectly with those
               manufactured and/or supplied by the Company

                                       7
<PAGE>
          (c)  Solicit or entice away, or endeavor to solicit or entice away any
               director or employee of the Company.

     PROVIDED HOWEVER that nothing herein will preclude or restrict Terra from
     providing any production, bottling, labeling or ancillary services to any
     person or continuing with its investment in, and services to Gaelic
     Heritage Corporation Limited, so long as Gaelic Heritage Corporation
     Limited is not involved in the manufacture of Irish branded vodka or
     whiskey.

24.  TERMINATION

24.1 Either party shall be entitled forthwith to terminate this agreement by
     written notice to the other if:

24.1.1 that other party commits any continuing or material breach of any of the
     provisions of this Agreement and, in the case of such a breach, which is
     capable of remedy, fails to remedy the same within 30 days after receipt of
     a written notice giving full particulars of the breach and requiring it to
     be remedied

24.1.2 an encumbrancer takes possession or a receiver is appointed over any of
     the property or assets of that other party

     that other party makes any voluntary arrangement with its creditors or
     becomes subject to an administration order

24.1.3 that other party goes into liquidation (except for the purposes of an
     amalgamation, reconstruction or other reorganization, and in such manner
     that the company resulting from the reorganization effectively agrees to be
     bound by or assume the obligations imposed on that other party under this
     agreement)

24.1.4 an examiner is appointed to that other party under Section 2 of the
     Companies (Amendment) Act 1990; or

24.1.5 that other party ceases, or threatens to cease, to carry on business.

25.  INFRINGEMENT

     The Company shall indemnify and keep indemnified Terra against all damages,
     penalties, costs and expenses to which Terra may become liable as a result
     of work done or the supply of goods in accordance with the Company's
     requirements, which involves the infringement of any letters patent,
     registered design, copyright, trademark, or trade name, or other rights of
     confidentiality or industrial, commercial, or intellectual property.

                                       8
<PAGE>
26.  NATURE OF AGREEMENT

26.1 This Agreement is personal to the parties, and neither of them may, without
     the written consent of the other, assign, mortgage, charge (otherwise than
     by floating charge) or dispose of any of its rights hereunder, or
     sub-contract or otherwise delegate any of its obligations under this
     Agreement.

26.2 Nothing in this Agreement shall create, or be deemed to create, a
     partnership between the parties.

26.3 This Agreement contains the entire agreement between the parties with
     respect to its subject matter, supersedes all previous agreements and
     understandings between the parties, and may not be modified except by an
     instrument in writing signed by the duly authorized representatives of the
     parties.

26.4 If any provision of this Agreement is held by any court or other competent
     authority to be void or unenforceable in whole or in part, the other
     provisions of this Agreement and the remainder of the affected provisions
     shall continue to be valid.

26.5 This Agreement shall be governed and construed in all respects in
     accordance with the laws of Ireland.

27.  FORCE MAJEURE

27.1 If either party is affected by Force Majeure, it shall promptly notify the
     other party of the nature and extent of the circumstances in question.

27.2 Notwithstanding any provisions of this Agreement, neither party shall be
     deemed to be in breach of this Agreement, or otherwise be liable to the
     other, for any delay in performance, or the non-performance of any of its
     obligations under this Agreement, to the extent that the delay or
     non-performance is due to any Force Majeure of which it has notified the
     other party, and the time for performance of that obligation shall be
     extended accordingly.

27.3 If at any time Terra claims Force Majeure in respect of its obligations
     under this Agreement with regard to the supply of Services, the Company
     shall be entitled to obtain from any other person such quantity of the
     Services as Terra is unable to supply

28.  NOTICES

     Any notices to be given under this Agreement shall be either delivered
     personally or sent by fax. The address of personal service of each party is
     its registered office. A notice is deemed to be served as follows:

                                       9
<PAGE>
          (a)  if personally delivered, at the time of delivery;

          (b)  if sent by fax, at 12 noon on the first business day after
               transmission, provided always that an acknowledgement of such
               transmission has been received.

29.  WARRANTIES AND LIABILITY

29.1 Terra warrants to the Company that the provision of the Services in
     accordance with the terms of this Agreement:

     (i)  will be of satisfactory quality (within the meaning of the Sale of
          Goods Act 1893, and the Sale of Goods and Supply of Services Act 1980,
          as amended);

     (ii) will be free from defects in design, material and workmanship;

     (iii) will correspond with any specification agreed between the Company and
          Terra; and

     (iv) will comply with all statutory requirements and regulations relating
          to the provision of the Services.

29.2 Without prejudice to any other remedy, if any of the Services are not
     provided in accordance with this Agreement, then the Company shall be
     entitled:

     (i)  to require Terra to make good the failure to supply the Services in
          accordance with this Agreement within 14 days; or

     (ii) at the Company's sole option, require the repayment of any part of the
          price which has been paid in respect of such Services.

29.3 Terra shall indemnify and keep indemnified the Company in full against all
     liability, loss, damages, costs and expenses (including legal expenses)
     awarded against or incurred or paid by the Company, as a result of or in
     connection with breach of any warranty given by Terra in this clause 29.

29.4 The procedures described in Appendix 3 shall be employed by the parties in
     order to facilitate the ascertainment of responsibility for any defect in
     the products or any failure to comply with the Services.

30.  ARBITRATION

     In the event that there shall be any dispute between the parties hereto in
     relation to this Agreement, then either party may serve notice on the other
     specifying the nature of the dispute and if such dispute is not settled
     within 60 days from the date of the service of such notice, then either
     party may serve

                                       10
<PAGE>
     on the other, a notice requiring the matter to be submitted to arbitration.
     The arbitrator shall be agreed by the parties within 30 days of the date of
     such notice and failing such agreement, the arbitrator shall be determined
     by the President for the time being of the Institute of Chartered
     Accountants. The decision of such arbitrator as to the dispute shall be
     final and binding on the parties, and the provisions of the Arbitration
     Acts 1954 and 1980 (as amended) shall apply to such arbitration.

                                       11
<PAGE>
AS WITNESS the hands of the parties hereto (by authorized signatories)

/s/ Philip O'Shea
-------------------------------------

SIGNED by or on behalf of
TERRA in the presence of: - /s/ Patsy McKevitt
                            ----------------------------

/s/ Niall McQuillan
-------------------------------------
2/9/2002

SIGNED by or on behalf of
the Company in the presence of: - /s/ Patrick Rigney
                                  ----------------------

                                       12
<PAGE>
                                   APPENDIX 1

                           EQUIPMENT AND THE SERVICES

                                    EQUIPMENT

The standard bottling equipment of Terra consists of air blowing, filling, ropp
capping, front and back labeling, bottom stapling outer case, taping outer case,
semi-automatic pallet shrink wrapping, bottle coding, case coding and case
weighing.

SERVICES

1.   Intake and Storage (limited) of all raw materials required by the Company

2.   Storage of final product at bottling strength

3.   Sampling, testing, final approval of bulk and finished product as per this
     Agreement. On-line QC checks.

4.   Final filtering, filling, capping and labeling of bottles.

5.   Packing into final cases, taping, weighing, coding, palletising of final
     cases and pallet wrapping facilities (optional).

6.   Storage in warehouse for a period, loading and shipping administration

7.   Record keeping of packaging and finished products.

                                       13
<PAGE>
                                   Appendix 3

                         PROCESS PROCEDURE FOR CUSTOMERS

1.   Bulk spirit, on ordering is produced to the Company's specifications from
     the supplier, Carbery Milk Products.

2.   On arrival from Carbery, the product is accompanied by a Certificate of
     Conformance and weighed to ensure that the correct volume has been
     received. Terra and the Company retain samples of 250ml, and a sample is
     lifted for Carbery.

3.   The spirit is then transferred to the Company's premises.

4.   Manufacturing of Vodka commences by transferring the quantity of spirit
     delivered to a product dilution tank.

5.   This product is diluted with de-ionised water to 55% v/v.

6.   The Product is then manufactured by pumping the 55% v/v spirit through a
     final clarifying filter to the final bottling product tank.

7.   The manufactured product in the bottling tank is then diluted with
     de-ionised water to the desired bottling strength as per specification.
     Five samples of final product are taken, two samples for Terra, one for
     retaining and one for testing, two samples for Carbery, one for retaining
     and one for testing.

8.   All samples following manufacture, including the bulk spirit samples, are
     sent to Carbery the day after production.

9.   The manufactured product is jointly approved by both Terra and Carbery
     within three days. If there are any issues regarding the samples, a joint
     decision between all parties will be decided upon. The Company retains one
     sample. The procedures in this paragraph shall be reviewed by all the
     parties, on an annual basis. The cost of any additional testing will be
     borne by the Company.

10.  The approved product is transferred by Terra.

11.  The product is filtered to bottling line and bottled to the required
     specification. Two samples are retained from the bottling line, one for the
     Company and one for Terra.

12.  Once bottling is completed and approved by Terra, the product is then
     released to meet the Company's order.

                                       15
<PAGE>
                                   APPENDIX 2

<TABLE>
<CAPTION>
                                                PRICES
PRODUCT BOTTLING PRICES 2002                      NOW     PRICES
ROARING WATER BAY                                 LIR       NOW
----------------------------                   --------   ------
<S>                                            <C>        <C>
Boru - 700ml x 12 37.5%                            *        *
Odessa/Value Vodka - 700ml x 12 37.5%                       *
Boru - 700ml x 12 37.5% Orange                     *        *
Boru - 700ml x 6 Germany 37.5%                     *        *
Boru - 700ml x 12 45%                              *        *
Boru - 750ml x 12 40%                              *        *
Boru - 750ml x 12 40% Citrus                       *        *
Boru - 750ml x 12 40% Orange                       *        *
Boru - 1000ml x 12 37.5%                           *        *
Odessa/Value Vodka - 1000ml x 12 37.5%                      *
Boru - 1000ml x 12 40% ORANGE                      *        *
Boru - 1000ml x 12 40% GE                          *        *
Boru - 1000ml x 12 40% USA                         *        *
Boru - 1000ml x 12 50%                             *        *
Boru - 1000ml x 15 40%                             *        *
Boru - 1000ml x 15 40% CITRUS                      *        *
Boru - 1000ml x 15 40% ORANGE                      *        *
Boru - 1500ml x 6 37.5%                            *        *
Boru 3 Litre x 4 37.5%                             *        *
Boru Miniture Trinity X 72 (40.0%)                 *        *
Boru Naggin 200ml x 24 37.5%                       *        *
Odessa/Value Vodka - Naggin 200ml x 24 37.5%                *
Boru Naggin 350ml x 24 37.5%                       *        *
Odessa/Value Vodka - Naggin 350ml x 24 37.5%                *
Boru Tops x 24 40%                                 *        *
Boru Trinity Vodka 3 Pk - 200MLx3x6 40%            *        *
Boru Vodka 1.75 LitreX6 (40.0%)                    *        *
Boru mins x 72 40%                                 *        *
Boru mins x 72 40% - Citrus                        *        *
Boru mins x 72 40% - Orange                        *        *
Boru Vodka 50ml x 120 (40%) Orange                 *        *
BoruMiniature Pets x 120 40%                       *        *
Clontarf - 700/750ml x 6 40/43%                    *        *
Clontarf Trinity Whiskey - 600MLx6 40%             *        *
Clontarf Trinity Whiskey - 600MLx6 43%             *        *
Clontarf Whiskey - 1 LitreX6                       *        *
Clontarf Whiskey MINI Trinity X72 40%              *        *
</TABLE>

Note 1: The above prices exclude consumables

Note 2: The Odessa/Value Vodka prices above include processing

Note 3: Prices will be increased in line with the Irish CPI every March 1st by
the % change in this index over the preceeding year.

                                       14

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