Excise Order, 2006 · s 95

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s 95Drawback on destroyed goods

The Controller may allow drawback of excise duty on goods which suffer deterioration or damage and are destroyed in the presence of a senior officer of excise, if the conditions set out in section 93 in respect of re-exported goods are fulfilled in respect of such destroyed goods, and sections 93 and 94 shall, with such modifications as the circumstances of the case may require, apply to such goods.

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