Exemption for matches limited to those manufactured without the listed power-assisted processes, narrowing duty relief applicability. The amendment substitutes the entry for S. No. 256 in Notification No. 6/2002-Central Excise to exempt matches only where none of the following processes is ordinarily carried on with the aid of power in or in relation to their manufacture: giving veneer flats or strips and configuring matchboxes with match paper; frame filling; dipping splints in match head composition; filling boxes with matches; pasting labels on match boxes, veneers or cardboards; and packaging.
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Provisions expressly mentioned in the judgment/order text.
Exemption for matches limited to those manufactured without the listed power-assisted processes, narrowing duty relief applicability.
The amendment substitutes the entry for S. No. 256 in Notification No. 6/2002-Central Excise to exempt matches only where none of the following processes is ordinarily carried on with the aid of power in or in relation to their manufacture: giving veneer flats or strips and configuring matchboxes with match paper; frame filling; dipping splints in match head composition; filling boxes with matches; pasting labels on match boxes, veneers or cardboards; and packaging.
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