Modification of tax notification adjusts exemptions and duty treatment for matches based on packaging and material. The amendment revises a notification by substituting specified figures in its opening paragraph and omitting a clause for an earlier period, alters exemption and duty calculations by replacing the first proviso with packaging- and material-based increases in exemption for card board slides and bamboo splints, and prescribes a reduced rate rule for bamboo-splint matches packed in forty-unit boxes relative to fifty-unit packing. Certain further provisos and explanation clauses are declared not to apply to earlier specified periods.
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Modification of tax notification adjusts exemptions and duty treatment for matches based on packaging and material.
The amendment revises a notification by substituting specified figures in its opening paragraph and omitting a clause for an earlier period, alters exemption and duty calculations by replacing the first proviso with packaging- and material-based increases in exemption for card board slides and bamboo splints, and prescribes a reduced rate rule for bamboo-splint matches packed in forty-unit boxes relative to fifty-unit packing. Certain further provisos and explanation clauses are declared not to apply to earlier specified periods.
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