The Government of Goa on 4th June 2021 has specified the allowance for wastage, while manufacturing of Indian made foreign liquor and manufacturing of beer. The waste allowance includes the Loss in transit by leakage or evaporation of spirits Actual loss or 0.25% imported by land into the State for manufacture of whichever is less IMFL/fortified wines other than transported within the State or while Filling/sealing/labelling and storage of finished product in bond.
The maximum permissible wastages during the production of processing of spirit, beer, wine or IMFL, as the case may be, from the raw material used in any distillery/brewery/ /winery or manufactory licensed under the Excise Duty Act, 1964 or the rules made thereunder, shall not exceed the marginal wastages as specified in this circular. In case wastages exceeds the wastages so specified the licensee shall be liable to pay excise duty on excess wastages at the rate applicable.
For the purpose of maturation losses, the period less than 15 days shall not be taken into consideration but the period more than 15 days shall be considered as one month.
