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of <h1>Amendment to Excise Notification: Matches Made Without Power Exempt Under Section 5A of Central Excise Act, 1944</h1> The Central Government has issued an amendment to Notification No. 4/2006-Central Excise, originally dated March 1, 2006, concerning exemptions related to matches. This amendment, detailed in Notification No. 26/2006-Central Excise dated March 22, 2006, modifies the entry for S.No. 72 in the notification's table. It specifies that matches manufactured without the aid of power in processes such as frame filling, dipping splints, filling boxes, pasting labels, and packaging are exempt. This amendment is made under the authority of section 5A of the Central Excise Act, 1944, in the interest of public necessity.
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