Proof spirit is that mixture of alcohol and water,which at 51 degree Fahrenheit weighs 12/13 th of an equal volume of water. This means that any solution that contains 57.1% v/v is a proof spirit and said to be 100% proof. If the strength of alcohol is above 57.1% v/v then the solution is called OVER PROOF. If the strength of an alcohol is below 57.1% v/v then the solution is called UNDER PROOF. In india the excise duty is calculated in terms of Rupees per litre of Proof alcohol. In indian and british system Proof Spirits is 57.1% ethanol v/v or 48.24% w/w.