Section 11(1) in The Assam Bonded Warehouse Rules, 1965
(1)All vats in the bonded warehouse must be so placed as to admit of the contents being accurately gauged or measured and must be fitted to the satisfaction of the Excise Commissioner with proper dipping rods, so adjusted to fix dipping places that the contents thereof may, at any time, be ascertainable. The vats shall also be gauged in such manner as the Excise Commissioner may, from time to time, direct; and no vessel shall be used as store vat until it has been gauged and the gauging has been checked by the Superintendent of Excise or such other officer as the Excise Commissioner may appoint.
