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[Cites 0, Cited by 0] [Section 77] [Entire Act]

State of Tripura - Subsection

Section 77(1) in Tripura Excise Rules, 1962

(1)An allowance shall be made for the actual loss in transit by leakage and evaporation of spirits transported or exported under bond or duty free by land in wooden or metal vessels at rates not exceeding the maximum quantities specified in the following scale for wooden or metal vessels ; as the case may be, namely :
  Maximum quantities of allowance
Wooden vessels per cent. Metal vessels per cent.
(a) For a journey of not greater duration than two days 2 ½
(b) For a journey of duration exceeding two but not exceedingnine days 3 1
(c) For a journey of duration exceeding nine but not exceedingeighteen days 4 1 ½
(d) For a journey of duration exceeding eighteen days 5 2
Provided that if in any case, the temperature of the spirits on arrival at their destination is found to be lower than that when they were despatched, a further allowance shall be made, if necessary, at a 05 per cent, for every degree Fahrenheit of difference between the two temperatures, in addition to any allowance that may be made under those sub-rule.