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State of Uttar Pradesh - Section

Section 775 in Rules under the United Provinces Excise Act, 1910

775. Coloured rum warehouse.

- Spirit to which it is desired to add caramel at the time of storing, instead of at the time of issue, must be stored in a separate "Coloured rum" warehouse.After the gauging and proving of the plain spirit, the caramel will be added in such quantities as the distiller may desire.The volume of the caramel added will be noted by the officer-in-charge in Form P.D. 14 and on the following day, the contents of the vat will again be gauged and proved. The apparent loss in proof gallons due to obscuration will be shown as an "Issue" in columns 8 and 16 of the Form P.D. 14. Duty will be assessed on this apparent loss and will be debited against the distiller's advance in Form P.D. 23. The fact that this has been done will be noted in the column of remarks in Form P.D. 14. The item must also be shown in Register P.D. 11, although no pass is actually issued.When spirit has been coloured and duty charged in the above manner, no further addition of spirit can be made to the vat previous to its being emptied.All spirit finally issued from the coloured rum warehouse will pay duty on the apparent strength at the time of issue.Notes. - (1) The difference, caused by the caramel in solution, between the true strength of spirit and that indicated by the hydrometer is termed 'obscuration'. The percentage of obscuration can be easily ascertained by taking the hydrometer strength before and after the addition of caramel or any other soluble substance likely to cause same. For example :
  U.P. (1) U.P. (2)
To the strength of plain spirit 18.5 or 20.0
Apparent strength indicated by hydrometer after addition ofsoluble matter to plain spirit 20.0 or 18.5
Degree of obscuration 1.5 1.5
The degree of obscuration remains constant and must be added to the apparent strength found at any subsequent test in order to a certain the true strength. For this reason it is essential that the degree of obscuration should be noted, for future reference, in column 19 of Register P.D. 14 at the time when plain spirit changes its denomination by addition if caramel in vat or in cask at time of issue.
(2)The addition of water to obscured spirit does not materially affect the degree of obscuration. In the case, therefore, of reduction of column coloured rum of in cask at time of issue, the degree of obscuration ascertained when caramel was first added, will be treated as unchanged.
(3)In the case of blending of 'obscured' spirit of different degree of obscuration the degree for the bulk may be ascertained by calculations thus :
Bulk gallons   Obscuration
83.0X8.2   265.60
68.7X1.4   96.18
103.0X2.8   288.40
182.2X1.8   327.60
436.7   977.78
then 977.78/436.7 = 2.2 = average degree of obscuration.
(4)In the case of "obscured" spirit exported to other States under bond, the degree of obscuration must be noted on the pass P.D. 25 in column 7 and in column 9 of Form P.D. 27 immediately below the apparent strength indicated by the hydrometer in the final proof before issue.