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State of Tripura - Section

Section 77 in Tripura Excise Rules, 1962

77. Allowance for loss in transit.

(1)An allowance shall be made for the actual loss in transit by leakage and evaporation of spirits transported or exported under bond or duty free by land in wooden or metal vessels at rates not exceeding the maximum quantities specified in the following scale for wooden or metal vessels ; as the case may be, namely :
  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
Provided that if in any case, the temperature of the spirits on arrival at their destination is found to be lower than that when they were despatched, a further allowance shall be made, if necessary, at a 05 per cent, for every degree Fahrenheit of difference between the two temperatures, in addition to any allowance that may be made under those sub-rule.
(2)Method of calculation. - The allowances made under this rule shall be determined by deducting from the quantity of spirits despatched, the quantity received at the place of destination, both quantities be stated in terms of litres and shall be calculated on the quantity of spirits contained in each vessel comprised in a consignment.
(3)Excess wastage to be reported to Excise Commissioner. - If the report of an officer, by whom a consignment of spirits transported or exported by land under bond or duty-free has been gauged and proved on arrival at its destination, should show that wastage to a greater extent than that indicated in sub-rule (1) has occurred, the contractor, distiller or licensee of the warehouse transporting or exporting the same shall be liable to pay duty at the rate imposed under Section 27 of the Act on so much of the deficiency as is in excess of the allowance referred to in sub-rule (1) :Provided that each case of excess deficiency shall be reported to the Excise Commissioner for orders and the Excise Commissioner may, in his discretion on good cause being shown, remit the duty leviable on such deficiency.
(4)Duty on excess deficiency. - Duty on a deficiency of spirits in excess of the allowances referred to in sub-rule (1) shall, if levied, be realised by the Collector.