TaxTMI 
TaxTMI 
Effective rates of duty on matches manufactured by cottage and tiny units which are members of co-operative society or recognised by KVIC/KVIB
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....tion No. 17/93-C.E. Dated 28-2-1993 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts matches, falling under heading No. 36.05 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), in or in relation to....
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....umption 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 thirty-five paise per hundred 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 ....
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....acturer uses any other manufacturer's label which is approved by the proper officer for matches packed in boxes attracting a higher rate of duty than the rate of duty specified in this notification. Explanation. — For the purposes of this notification, — (1) no process other than the mechanical process employed for - (a) filling of boxes with matches; (b) dipping of splints in the composit....
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....or the process of manufacture apply, namely :- (i) such clearances exceed 150 million matches during the financial year; (ii) such clearances during the preceding financial year had exceeded 150 million matches; (iii) such production of matches in a calendar month during the financial year exceeds 15 million matches; (iv) any process mentioned in clause (1) above is ordinarily carried on with ....