Section 36 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
36. Disposal of sub-standard preparations.
(1)A finished medicinal or toilet preparation which is or is suspected to have deteriorated in quality may, if the manufacturer so desires, be destroyed with the permission of the Excise Commissioner in the presence of the officer-in-charge and relevant entries made in the register in Form R.G.4.(2)The Excise Commissioner may, ON an application made to him by the manufacturer, allow him to re-process a sub-standard preparation.(3)Excise duty shall not be levied on the preparation so destroyed provided the Excise Commissioner is satisfied that the deterioration of the preparation, or in the alternative its improper manufacture, was due to reasons beyond the control of the licensee.
