(1)A wastage allowance of not exceeding a quarter (0.25%) percent shall be made for actual loss in transit by leakage and evaporation of spirit. The allowance shall be determined by deducting from the quantity despatched, the quantity received at the destination both quantities being stated in terms of London proof litres of spirit contents.(2)If the report of the officer-in-charge shows that the wastage exceeds the prescribed limit the licensee shall be liable to pay duty at the prescribed rate as if wastage in excess of the prescribed limit had actually been removed from the warehouse.Provided that each case of wastage in excess of allowable limit shall be reported to the Commissioner of Excise, for orders, who may in his discretion, on good cause being shown, remit the whole or part of the duty leviable on such wastage. Such duty on deficiency shall be realized by the Collector of the district in which the excise warehouse is situated.Instruments and Measures to be Maintained in Distillery and Warehouse
