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<h1>Full Duty Remission for Spoiled Molasses: Precedents Influence Collector's Decision</h1> <h3>IN RE: NATIONAL CO-OPERATIVE SUGAR MILLS LTD.</h3> IN RE: NATIONAL CO-OPERATIVE SUGAR MILLS LTD. - 1991 (53) E.L.T. 562 (G. O. I.) The judgment pertains to the storage of spoiled molasses by appellants, leading to a demand for duty. The Collector (Appeals) directed quantification of duty at the prevalent rate and condonation of losses by 2%. The Government granted full remission of duty under Rule 49, citing the molasses' unsuitability for consumption. The decision was influenced by precedents like M/s. Yashwant S.S.K. Ltd. v. Collector of Central Excise.