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[Cites 0, Cited by 0] [Section 32] [Entire Act]

State of Odisha - Subsection

Section 32(1) in The Board's Excise Rules, 1965

(1)An allowance at a rate not exceeding in any case the appropriate maximum specified in the table below, shall be made for the loss in transit by leakage or evaporation of spirit which is transported or exported in metal vessels only under bond by land, the period of transit meaning to include the day of arrival in the receiving warehouse but not the day of despatch:
  Maximum quantities of allowance Period oftransit Percentage of wastage allowed
  (1) (2)
(a) For a journey of not greater duration than five days 0.5 per cent
(b) For a journey of duration exceeding five but not exceedingtwenty days 1.0 per cent per day of the journey
(c) For a journey of duration exceeding twenty days 2. 0 percent
Provided that if, in any case, the temperature of the spirit on arrival at its destination is found to be lower than that when despatched, a further allowance shall be made, if necessary, of 0.05 per cent for every degree of difference between the temperatures.