Section 101(4) in The Punjab Distillery Rules, 1932
(4)Duty shall be charged, as on issue, at the rate applicable to the particular kind of spirit, subject to the following exceptions :-(a)Duty on excess wastage of Plain country spirit above the strength of 43 degree over proof shall be charged at the rate prescribed for plain Country spirit and not at the rate, prescribed for rectified spirit.(b)No duty on excess wastage of denatured spirit shall be charged ; provided that the denatured spirit is stored separately within the distillery enclosure.(c)Duty on excess wastage of matured spirit, if any, shall be charged under Rule 102, read with sub-rule (16) of Rule 90, and not under this rule.]
