Section 760(3) in Rules under the United Provinces Excise Act, 1910
(3)The duty on such excess wastage shall be liable to be charged at the following rates :(a)For the manufacture of plain spirit. - At the highest rate of duty leviable on country spirit in Uttar Pradesh.(b)For the manufacture of special spirit. - At the highest rate of duty leviable on such spirit in Uttar Pradesh.(c)For the manufacture of rectified spirit. - At rate of duty leviable on Indian-made liquor in Uttar Pradesh.
