- Foreign liquor shall not be compounded, blended or reduced or bottled before an account of its strength and quantity has been taken by the Excise officer-in-charge of the warehouse or godown or manufactory. The whole of the contents of a cask, where casks are used shall be bottled in one operation. As soon as the bottling is over the officer-in-charge shall ascertain the quantity bottled and shall make his accounts showing sullage and wastage separately.