Foreign liquor shall to be compounded, blended reduced or bottled before an account of its strength and quantity has been taken by the Excise Officer-in-charge of the warehouse or godown. The whole of the contents of a cask, where casks are used, shall be bottled in one operation. As soon as the bottling is over the officer-in-charge shall ascertain the quantity bottled and adjusts by his accounts by writing off ullage and wastage.
