(1)Wholesale warehouse licensees shall not be liable to pay ad-valorem levy on liquor which is contained in bottles and is found damaged in transit upto the extent of 0.25 per cent of the volume of consignment and to pay the levies as applicable for breakage in transit beyond that.(2)The Wholesale licensee shall submit monthly report to the Superintendent of Excise of the concerned district about all such wastages alongwith all such evidences that may be required to establish his claim for wastage. The Superintendent of Excise will then report to the Excise Commissioner certifying that such wastages have actually occurred.(3)The Excise Commissioner, on receipt of the report from the Superintendent of Excise, may remit the ad-valorem levy involved on the quantity up to the allowable limit or may order it to be adjusted with the next Import/ Transport permit.Provided that all such remissions or adjustments shall be allowed after the end of every quarter i.e. after 30th June, 30th September, 31st December and 31st March.
