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<h1>Duty at Tariff Rate on Matches Exceeding Production Limit under Notification No. 22/82</h1> The Appellate Tribunal CEGAT, Chennai held that duty at Tariff rate is chargeable on matches when the production limit in Notification No. 22/82 is ... Matches The Appellate Tribunal CEGAT, Chennai ruled that duty at Tariff rate is chargeable on matches once the assessee exceeds the limit prescribed in Notification No. 22/82. The Tribunal found that the benefit of the notification will not be available for the entire financial year if the production limit is exceeded. The appeal filed by the Revenue was allowed.
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