Section 5. Remission of duty on goods found deficient in quantity

1[ 5. Remission of duty on goods found deficient in quantity .— (1) The Central Government may, by rules made under this section, provide for remission of duty of excise leviable on any excisable goods which due to any natural cause are found to be deficient in quantity. (2) Any rules made under sub-section (1) may, having regard to the nature of the excisable goods or of processing or of curing thereof, the period of their storage or transit and other relevant considerations, fix the limit or limits of percentage beyond which no such remission shall be allowed: Provided that different limit or limits of percentage may be fixed for different varieties of the same excisable goods or for different areas or for different seasons.] 5. First, Second & Third Proviso omitted by Act 25 of 2014, s. 103. (4)[1] [Save as provided in the National Tax Tribunal Act, 2005] orders passed by the Appellate Tribunal on appeal shall be final. 5. For legal purposes, the classification of goods in the sub-headings of a heading shall be determined according to the terms of those sub-headings and any related sub-heading notes and, mutatis mutandis, to the above rules, on the understanding that only sub-headings at the same level are comparable. For the purposes of this rule, the relative chapter notes also apply, unless the context otherwise requires. General Explanatory Notes