Section 8 in Punjab Excise Bonded Warehouse Rules, 1957
8.
A wastage allowance not exceeding[½] [Legislative Supplement Part III dated 30.3.71.] per cent shall be made for the actual loss in transit by leaking or breakage of vessels or bottles containing liquor. The allowance shall be determined by deducting from the quantity despatched, the quantity received at the destination, both quantities being stated in terms of proof litres of spirit contents or in case of beer in bulk litres.
