- (i) The contents of vats must be gauged and proved.

(1)

When there is any suspicion of fraud in respect of spirit contained in a vessel or when an accident occurs -

(a) in a store of vat : Before receipt of spirit and after receipt;

(b) before reduction or blending and after reduction or blending;

(c) before issue and after issue of spirit.

(2)

When there is no transaction in a vat for a week

(ii) Gauging of vessels - The gauging of spirit vessels and the gauging of contents of the same should be made in accordance with the instructions laid down in the Technical Excise Manual, but wet gauging should be done by withdrawal of the water as has been the method hitherto.