Section 470 in Rules under the United Provinces Excise Act, 1910
470. Receipt of spirit.
- When spirit is received inside the bonded warehouse from the distillery, the Excise should carefully examine the state of the casks and seals calling the attention of the agent, to any apparent defects. He should then enter the particulars of the consignment in columns 1 to 5 or register B. W. L. 1 and proceed to take the gauge and proof of each cask entering the results in the remaining columns of the register.
