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    <title>Seeks to specify goods which may be disposed off by the proper officer after its seizure.</title>
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    <description>Notification under Section 67 of the Odisha GST Act authorises the proper officer to dispose of seized goods whose perishable or hazardous nature, rapid depreciation, storage constraints or other relevant considerations render continued retention impracticable. The Schedule lists specific categories for disposal, including salts, raw hides and skins, newspapers, menthol/camphor/saffron, pen refills, lighter fuel and non-refillable lighters, batteries, petroleum products, dangerous drugs and psychotropic substances, bulk drugs and pharmaceuticals, fireworks, red sander, sandalwood, taxable primary commodity goods, unclaimed rapidly depreciating goods, and goods not provisionally released within one month of bond execution.</description>
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