Rule 96
- Document type
- Rule
- Dated
- Category
- CENTRAL EXCISE RULES, 1944
Abatement of duty on defective tyres
RULE 96. Abatement of duty on defective tyres
If a manufacturer desires that certain tyres should, in consequence of damage sustained during the course of manufacture, be assessed on a value less than the standard selling price he shall declare in writing on the application for clearance of the goods, that such darnage has been sustained and each such tyre shall be clearly and legibly embossed or indelibly stamped with the word "Second", "Clearance", or "Defective".