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State of Odisha - Section

Section 17 in The Board's Excise Rules, 1965

17. Duty on spirit under obscuration.

(1)If any sacharine or other matter of such a nature as to obscure the indications of the hydrometer is introduced into spirit, duty shall be calculated on the quantity and strength of such spirit as ascertained before the introduction of such matter.
(2)No allowance shall be made for wastage in such spirit to which saccharine or other matter is added, after such addition and before removal from the distillery.
(3)All spirit referred to in Sub-rule (1) shall be kept in separate receptacle.