RULE 149.
- Document type
- Rule
- Dated
- Category
- CENTRAL EXCISE RULES, 1944
Destruction of unusable material, waste and other refuse
RULE 149. Destruction of unusable material, waste and other refuse
Every owner of the goods stored in a warehouse who wishes to claim immunity from duty in respect of any goods unfit for consumption or manufacture shall destroy them in the presence of an officer or shall show to the satisfaction of the officer that they are being applied to some purpose which render them eligible for remission of duty.