- The licensee shall account for the spirit received by him for manufacture of foreign liquor as and when imported or transported. As the strength of spirit is obscured in the process of compounding, only the original strength of spirit shall be taken into account for charging duty. No wastage shall be allowed in compounding or filtering. But an allowance of not more than 0.25 per cent shall be allowed for loss in blending and an allowance of not more than 0.25 per cent shall be allowed for loss in bottling. Wastage shall be calculated on the quantity and not on any loss of strength that may occur. Any deficiency in excess of the allowable limit shall be charged with duty at the rate applicable for the products, the manufactory is authorized to manufacture.
