DESTRUCTION OF EXCISABLE GOODS

[S.C. WADHWA]

Dear Experts,

We are manufacturers of food products and our some products attacting nil rate of duty and other 6% of
duty. We produced and store stocks of both varities in our godown after getting confirmed order from buyers.
Buyers could not lift the entire stocks during the expiry period. We have raised debit notes for the stocks
expired.
Now my query is that we want to destroy the stocks of exempted and dutiable both. Please give your expert
opinion whether we have to inform excise authorities and wait for their super-vision or destroy the stocks
after giving them any intimation.
Regards,
WADHWA

AI Summary

Manufacturers must seek permission to destroy dutiable goods; exempted goods can be destroyed with intimation. A manufacturer of food products sought advice on the destruction of expired stocks, including both exempted and dutiable goods. They inquired whether they need to inform excise authorities and wait for supervision. Experts advised that destruction of dutiable goods requires permission from competent authorities, while exempted goods can be destroyed without permission, though intimation is recommended. The manufacturer also considered selling dutiable goods worth 100,000 for 10,000 plus taxes and queried potential objections from the department. An expert suggested convincing the department to avoid allegations of duty evasion.