Destruction of goods: procedure for obtaining remission of duty and supervised irreversible disposal to prevent marketable salvage.

Procedure for destruction of finished excisable goods entered in Daily Stock Account found unfit for consumption or marketing requires an application to the Range Officer with details and proof; samples may be tested if doubts arise. The competent officer decides within prescribed periods and destruction must be supervised by the appropriate excise authority. Removal for destruction uses an invoice showing nil duty with the remission order quoted, the supervising officer must ensure goods are irretrievable and submit a countersigned report, and proportionate reversal of Cenvat credit is required where applicable.

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