Supersession of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) No. 2/82-Central Excises and 3/82-Central Excises, dated the 1st January, 1982 - 22/82-Central Excises - Central Excise - Tariff

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 22/82-CENTRAL EXCISES New Delhi, the 23rd February, 1982 G.S.R. 77(E) In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) No. 2/82-Central Excises and 3/82-Central Excises, dated the 1st January, 1982, the Central Government hereby exempts matches, falling under Item No. 38 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power, in respect of the first clearances for home consumption from a factory not exceeding 120 million matches cleared during a financial year, from so much of the duty of excise leviable thereon as is in excess of Rs. 1.60 per gross boxes of 50 matches, subject to the condition that clearances from the said factory during such financial year does not exceed 150 million matches and also subject to the following other conditions, namely : (i) the total production of matches in a calendar month during the aforesaid period by the said factory does not exceed 15 million matches; (ii) the total clearances, if any, of matches for home consumption from the said factory during the preceding financial year, did not exceed 150 million matches : Provided that (a) the amount of exemption shall be increased by 50 paise per gross boxes of 50 matches if bamboo is used for the splints or for both splints and veneers; (b) if the splints of such matches are made of bamboo and the matches are packed in boxes of 40 matches, the rate of duty shall be four-fifths of the rate applicable to matches of identical description produced in the same factory but packed in boxes of 50 matches and if such packing in boxes of 50 matches is not done, it shall be four-fifths of the nationally determined rate for matches packed in boxes of 50 matches : Provided further that the exemption contained in this notification shall not apply to matches packed in boxes in which the outer slide or the inner slide or both are made of card board. Explanation . For the purposes of this notification, no process other than the mechanical process employed for (a) filling of boxes with matches; (b) dipping of splints in the composition for match heads; (c) frame filling; (d) affixing of Central Excise Stamps; (e) packaging; (f) the process of giving the veneer flats or strips the configuration of a match box including the outer slide or the inner slide with the use of match paper; (g) the process of affixing labels, by pasting or any other means, on match boxes or veneers, shall be deemed to be a process ordinarily carried on with the aid of power. [F. No. 354/1/82-TRU] J. K. BATRA, Under Secy.