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State of Odisha - Section

Section 32 in The Board's Excise Rules, 1965

32. Allowances for transit wastage of spirit.

(1)An allowance at a rate not exceeding in any case the appropriate maximum specified in the table below, shall be made for the loss in transit by leakage or evaporation of spirit which is transported or exported in metal vessels only under bond by land, the period of transit meaning to include the day of arrival in the receiving warehouse but not the day of despatch:
  Maximum quantities of allowance Period oftransit Percentage of wastage allowed
  (1) (2)
(a) For a journey of not greater duration than five days 0.5 per cent
(b) For a journey of duration exceeding five but not exceedingtwenty days 1.0 per cent per day of the journey
(c) For a journey of duration exceeding twenty days 2. 0 percent
Provided that if, in any case, the temperature of the spirit on arrival at its destination is found to be lower than that when despatched, a further allowance shall be made, if necessary, of 0.05 per cent for every degree of difference between the temperatures.
(2)If the report of the officer by whom a consignment of spirit, transported or exported by land under bond or duty, free has been gauged and proved on arrival at its destination, shows that wastage to a greater extent than the appropriate allowance specified in Sub-rule (1) has occurred, the distiller or the warehouse-keeper, as the case may be, on receipt of an intimation to the effect from the said officer shall pay forthwith the duty at the highest rate for the time being in force on country spirit in any place through which the said consignment has passed, or so much of the deficiency as is in excess of the above allowances :Provided that, if it shall be proved to the satisfaction of the Commissioner that such deficiency has been caused by accident or other unavoidable cause, the duty levied on such deficiency shall be refunded, and in any case, the Commissioner's decision shall be final.
(3)The wastages referred to in this rule shall be determined by deducting from the quantity of spirit despatched, the quantity received at the destination, both quantities being stated in terms of L. P. litres, and the percentage shall be calculated on the quantity of spirit contained on despatch in each cask or other receptacle comprised in a consignment.
(4)When duty is levied on any deficiency of spirit occurring in transit it shall be realised by the Collector of the district in which the distillery or the warehouse from which the spirit was despatched is situated.