Section 956(c) in Rules under the United Provinces Excise Act, 1910
(c)Issue may then be commenced. After all the contents of a bag or package have been issued, a total will be made in column 8 of Register I.D. 19, and wastage in the issue ascertained by deducting the total thus found from the weight recorded in column 5. The percentage of wastage will be recorded in column 13 opposite the total, and will be calculated on the weight recorded in column 5.