RULE 196B. Disposal of defective or damaged excisable goods

If any excisable goods obtained under rule 192 are on receipt found to be defective or damaged or unsuitable to the needs of the applicant for any reason, such goods shall be stored separately and the applicant may, after examination by, and with the written permission of, the proper officer -

(i) return such goods to the original manufacturer of the goods from whom the applicant had obtained them under bond within such period and subject to such conditions as may be prescribed by the 1Commissioner in this behalf, and every such returned goods shall be added to the non-duty paid stock of the original manufacturer and dealt with accordingly. The applicant shall be accountable for the loss or deficiency, if any, during transport of the goods from the applicants premises to the place of the original manufacturer; or

(ia) clear such goods on payment of duty, the rate of duty and the tariff valuation, if any, applicable to such goods being the rate and valuation, if any, in force on the date of actual removal of such goods from the applicants premises; or

(ii) destroy such goods, where the duty payable thereon has been remitted.