Exemption for matches clarified by listing non-powered manufacturing processes as the qualifying condition for duty relief. Amendment replaces the Table entry against S.No. 72, column (3) of Notification No. 4/2006-Central Excise to specify that matches qualify for exemption only where none of the following processes is ordinarily carried on with the aid of power: frame filling; dipping of splints in the composition for match heads; filling of boxes with matches; pasting of labels on match boxes, veneers or cardboards; and packaging.
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Provisions expressly mentioned in the judgment/order text.
Exemption for matches clarified by listing non-powered manufacturing processes as the qualifying condition for duty relief.
Amendment replaces the Table entry against S.No. 72, column (3) of Notification No. 4/2006-Central Excise to specify that matches qualify for exemption only where none of the following processes is ordinarily carried on with the aid of power: frame filling; dipping of splints in the composition for match heads; filling of boxes with matches; pasting of labels on match boxes, veneers or cardboards; and packaging.
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