Storage and handling loss rules: uniform dip-measurement and monthwise cumulative condonation required for petroleum accountal. Storage losses are determined by dip measurements of storage tanks before and after each receipt or discharge; handling losses are the difference between quantity removed from storage (tank dip difference) and quantity loaded into tank wagons/lorry (wagon dip difference). Quantity removed is to be accounted in RG.1 and quantity loaded in AR 3As, GP1/GP2 or other clearance documents. Both storage and handling losses are to be submitted for condonation on an accumulative monthwise basis and the prescribed dip-measurement method must be uniformly followed by all Central Excise collectorates.