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[Cites 0, Cited by 0] [Section 111] [Entire Act]

State of Mizoram - Subsection

Section 111(1) in Mizoram Excise Rules, 1983

(1)An allowance shall be made for the loss in transit by leakage and evaporation of spirit transported or exported under bond up to the maximum quantities shown below :
    Maximum quantities of allowance
    Wooden vessels per cent Metal vessels per cent
(a) For a journey of not greater duration than two days 2 ½
(b) For a journey of duration exceeding two but not exceedingnine days 3 1
(c) For a journey of duration exceeding nine but not exceedingeighteen days 4 1 ½
(d) For a journey of duration exceeding eighteen days 5 2
Duration of transit is to be reckoned from the date of issue from distillery (or warehouse) to the date of arrival at the receiving warehouse.Consignments of spirit to be examined and received with promptitude. - The Officer-in-charge of the warehouse shall examine and take into stock consignments of spirit with as little delay as possible :Provided that, if in any case, the temperature of the spirits on arrival at their destination is found to be lower than that when they were despatched, a further allowance shall be made, if necessary, of .05 of a London Proof litre per cent for every degree Fahrenheit of difference between the two temperatures, in addition to any allowance that may be made under this sub-rule.