Judgment :- Recovery proceddings under the Revenue Recovery Act have been initiated against the petitioner as per Exts. P1(a) to P1(c). he came before the Court earlier. This court directed consideration of appeals as per Ext.P8 judgement. The petitioner submits that is no provision to charge duty on the quantity of spirit which is lost as wastage during reducing operation, in the charging provisions and that the Board of Revenue was in error while issuing Ext. P7 concluding that the petitioners cannot avoid the demand now made on them. 2. It is an admitted case before me that the petitioner has imported spirit for the purpose of manufacturing process in his factory. Section 17 of the Abkari Act reads as follows : “A duty of excise or luxury tax or both shall, if the Government so direct, be leveid on all liquor and intoxicating drugs. “Provided that no duty or gallonage fee or vend fee or other taxes shall be leveid under this Act on rectified spirit including absolute alsochol which is not intended to be used for the manufacture of potable liquour meant for human consumption.” Therefor for the entrire quantity of spirit used for the manufacturing process duty has to be levied and paid. But certain provisions like Rules 9(17), 10(5) and 13(5) of Foreign Liquor (Compounding, blending and bottling) Rules, 1975 as referred in Ext.P7 enable the manufacturer to claim exemption from levying duty on the ground of wastage during blending or bottling or storage on wastage that occurs during reducing operations. Reducing operations and blending operations are different. For blending operations and bottling operations specific provision is available to the rules to give exemption to the extent of 1% wastage. But there is no rule which provide for such exemption for wastage in respect of reducing operations. Therefore levying of duty and consequent recovery as per Ext. is not unjustified. Demand for remittance of amount in terms of Ext.P7 also cannot be stated to be arbitrary. Original Petition fails and is dismissed.