Section 760 in Rules under the United Provinces Excise Act, 1910
760. Redistillation wastages.
(1)Apart from simple rectification of weaker spirit produced in a pot-still, redistillation of spirit may become necessary as under :(a)on account of the manufactured spirit not conforming to the prescribed specifications, due to the negligence and inefficiency of the distillers or bad and defective storage conditions resulting in discolouration of spirit, fall in strength, or such other defects.(b)For the purposes of manufacturing fruit-spiced spirit or 'silent' spirit required for Indian-made foreign liquor.For distillation of spirits mentioned in sub-rules (a) and (b) proper and correct accounts of spirit sent for redistillation and the finally distilled spirit shall be maintained by the officer-in-charge of the distillery. Due notice of such redistillation shall be given to the Distillery Inspector and the operation carried out under his supervision.(2)Limit of wastage allowance. - Actual wastage in redistillation as given below may be allowed :(a)For wastages under clause (a) of sub-rule (1) above, if-(i)patent stills up to a maximum of 1.5 per cent.(ii)in post-stills up to a maximum of 2.0 per cent.(b)For wastage under clause(b) of sub-rule (1) above, if-(i)in patent stills up to a maximum of 2.0 per cent.(ii)in post-stills up to maximum of 2.5 per cent.(3)The duty on such excess wastage shall be liable to be charged at the following rates :(a)For the manufacture of plain spirit. - At the highest rate of duty leviable on country spirit in Uttar Pradesh.(b)For the manufacture of special spirit. - At the highest rate of duty leviable on such spirit in Uttar Pradesh.(c)For the manufacture of rectified spirit. - At rate of duty leviable on Indian-made liquor in Uttar Pradesh.(4)When the total wastage calculated in terms of London proof at the end of the month does not exceed the prescribed limit of sub-rule (2) no action need be taken by the officer-in-charge but when wastage exceeds the total wastage so calculated the officer-in-charge must obtain a written explanation from the distiller and forward the same with his comments to the Assistant Excise Commissioner of the charge. The Assistant Excise Commissioner after proper scrutiny will send the necessary papers with his recommendations to the Excise Commissioner for order.
