Section 23 in Andhra Pradesh Distillery (Manufacture of Indian made Foreign Liquor other than Beer and Wine) Rules, 2006
23. Wastage allowed in a distillery.
(1)The deficiency of spirit allowed in storage including storage for maturation, storage after reduction and as blend shall not exceed 2% (two percent) for each period of three months.Provided that if the spirit is drawn from storage for manufacturing operations during the course of a period of three months, the loss shall be determined proportionately against the ceiling of two percent for three months.(2)Transit loss of spirit transported including losses due to evaporation during transit shall not exceed 0.5% (half percent) of the quantity transported in each consignment.(3)The loss of spirit in manufacturing operations including filtration, colouring, bottling and the like shall not exceed 2.5% (two and half percent) to be reckoned on the quantity of spirit taken for each day.(4)The licensee shall pay the Excise duty at the then existing rate on the deficiencies of spirit in excess of the limits specified above.
