Section 760(2) in Rules under the United Provinces Excise Act, 1910
(2)Limit of wastage allowance. - Actual wastage in redistillation as given below may be allowed :(a)For wastages under clause (a) of sub-rule (1) above, if-(i)patent stills up to a maximum of 1.5 per cent.(ii)in post-stills up to a maximum of 2.0 per cent.(b)For wastage under clause(b) of sub-rule (1) above, if-(i)in patent stills up to a maximum of 2.0 per cent.(ii)in post-stills up to maximum of 2.5 per cent.
