Refund of import duty for defective or non conforming goods upon export, abandonment, or destruction within prescribed time. Refund of import duty is available where identifiable imported goods cleared for home consumption are defective or not in conformity with agreed specifications, provided they have not been worked or used except to discover defects, are identified to the satisfaction of the Assistant or Deputy Commissioner, no other drawback is claimed, and the goods are exported, relinquished and abandoned to customs, or destroyed/rendered commercially valueless in the presence of the proper officer within the prescribed period; perishable goods and goods past shelf life are excluded.