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2010 (12) TMI 252 - CESTAT, DELHIRemission of duty - The appellant is a manufacturer of aerated waters and the aerated water bottles indicate Best before date which is a requirement under the Prevention of Adulteration Act, 1955 - The authorised representative submits that as per their company's quality policy, the sale of the goods after best expiry date is not permissible and that the goods have been destroyed as sale is not in the interest of the name of the company and health of the consumers - Held that: Rule 21 permits remission of duty on the goods claimed by the manufacturer as unfit for consumption or for marketing and the decision that it is unfit for consumption or for marketing is the decision of the management and that the impugned goods stand destroyed. - Remission of duty allowed.
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