Contaminated aerated water isn't manufactured good if drained as per prevention of Food Adulteration

Excise & Customs : Aerated water drained on account of contamination, under/over filling of bottles or badly crowned bottles, in compliance with Weights and Measures Act as well as under Prevention of Food Adulteration Act was not 'marketable' and was, therefore, not excisable goods and not chargeable to excise duty