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Recovery of duty in certain cases.-

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..... ssioner shall ensure that the goods received are used by the manufacturer for the intended purpose and where the subject goods are not used] by the manufacturer for the intended purpose, the manufacturer shall be liable to pay the amount equal to the difference between the duty leviable on such goods but for the exemption and that already paid, if any, at the time of removal from the factory of th .....

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..... quantity of the subject goods is lost or destroyed by natural causes or by unavoidable accidents during transport from the place of procurement to the manufacturer's premises or from the manufacturer's premises to the place of procurement or during handling or storage in the manufacturer's premises. ************ Notes: 1. Substituted vide notification no. 14/2009 CE(NT) dated 10-6-200 .....

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