Remission of duty: delegated authorities may remit excise duty for lost or unfit goods, subject to conditions. Remission of duty is permitted where an authority is satisfied goods were lost, destroyed, or unfit for consumption before removal; remission is subject to conditions imposed by written order. Decision making authority is delegated by duty thresholds to specified officers, and the authority must decide within three months, with a one time extension by the next higher authority for sufficient cause not exceeding six months.