Remission of duty for natural quantity deficiencies permitted, subject to rule made percentage limits varying by variety, area or season. The Central Government may, by rules, provide for remission of duty on excisable goods found deficient in quantity due to natural causes. Rules may, considering the nature of the goods, processing or curing, and periods of storage or transit, fix percentage limits beyond which remission is not allowed, and may vary those limits for different varieties, areas or seasons.