In each of the cases below, state whether the excise duty is payable or

there is a rebate, a refund $,$ a remission or a drawback of the excise

duty. Provide the legal backing in support of your answer.

$1.$ The cleaner, in the course of his duties accidentally knocked down

a crate of beverages in the excise manufacturing warehouse. Some

bottles were smashed onto the floor.

$2.$ A manufacturer$$s driver sells$-$man is involved in a road accident.

The entire consignment is destroyed. The Police investigations

reveal that the driver salesman is not at fault.

$3.$ Mr$.$ George a returning national imports $10$ cases of $24$ x $300$ml

bottles of beer from Zimbabwe where he had been on holiday. This

is over and above his individual allowance. He did not export the

beer. The beers are clearly marked $*$made in Botswana$*$

$4.$ A manufacturer who normally uses local raw materials, has run out

of stock. He comes across imported duty paid stocks for use in

production. He now seeks the compensation on the duty paid

material.

$5.$ The bottling machinery for a licensed beer manufacturer at Francistown has

broken down. The manufacturer requests to export the bulk beer and

packaging material to Bulawayo in Zimbabwe a sister SADC member state

and then reimport complete packaged beer under re$-$importation rebate.

$6.$ A complete brew has to be destroyed due to lack of carbonation.

The beer taste is flat. The production manager had not realized that

the CO$2$ cylinder was empty.