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State of Nagaland - Section

Section 130 in Nagaland Excise Rules

130. Transit wastage allowance.

(1)An allowance shall be made for the loss in transit by leakage and evaporation of spirit transported or exported under bond up to the maximum quantities shown below :
    Maximum quantities of allowance
    Wooden vessels per cent Metal vessels per cent
(a) For a journey of not greater duration than two days 2 ½
(b) For a journey of duration exceeding two but not exceedingnine days 3 1
(c) For a journey of duration exceeding nine but not exceedingeighteen days 4 1 ½
(d) For a journey of duration exceeding eighteen days 5 2
Duration of transit is to be reckoned from the date of issue from distillery (or warehouse) to the date of arrival at the receiving warehouse.Consignment of spirits is to be examined and received with promptitude. - The officer-in-charge of the warehouse shall examine and take into stock consignments of spirits with as little delay as possible.
(2)Method of calculation of transit wastage. - In addition to the above when the temperature of the spirit on receipt is lower than when it was despatched, further wastage allowance of 0.01 of London Proof litre per cent for every degree Fahrenheit of difference may be made. The allowance to be made under this rule shall be determined by deducting from the quantity of spirit despatched, the quantity received at the place of destination, both quantities being stated in terms of London Proof litres and shall be calculated on the quantity contained in each cask or other receptacle comprised in a consignment.Note. - Great care must be taken to ensure that the temperature on which the allowance is made is that of the spirit on the cask. The sample jar must not be filed to more than three-fourths of its capacity and should be quite dry on the outside.
(3)Duty on excess deficiency. - If the report of the officer by whom a consignment of spirit transported or exported under bond has been gauged and proved on arrival at its destination should show that wastage to a greater extent than the above has occurred, the contractor shall pay duty at the rate specified in the bond on so much of the deficiency as is excess of the above allowance; provided that (a) when the aggregate deficiency calculated on the quantity contained in the whole consignment is not in excess of the above allowance and it is proved to the satisfaction of the Deputy Commissioner; or (b) when the aggregate deficiency exceeds the above allowances and it is proved to the satisfaction of the Excise Commissioner that the excess deficiency in the case of any one cask or other receptacle has been caused by accident or other reasonable cause, the Deputy Commissioner or the Excise Commissioner, as the may be, remit such duty. Such duty on deficiency shall be realised by the Deputy Commissioner of the district in which the distillery or warehouse is situated on receipt of the report from the officer-in-charge of the distillery or warehouse to which the spirit was consigned.