Tariff exemption: matches in packs of not exceeding forty matches covered by amended central excise notification. Under the authority of section 5A of the Central Excises and Salt Act, 1944, Notification No. 116/85-Central Excises is amended at the Table entry for Sl. No. 3, column (2), substituting the operative description with: matches packed in boxes/packs of not exceeding 40 matches, thereby defining the packaging scope for the exemption or tariff treatment.
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Provisions expressly mentioned in the judgment/order text.
Tariff exemption: matches in packs of not exceeding forty matches covered by amended central excise notification.
Under the authority of section 5A of the Central Excises and Salt Act, 1944, Notification No. 116/85-Central Excises is amended at the Table entry for Sl. No. 3, column (2), substituting the operative description with: matches packed in boxes/packs of not exceeding 40 matches, thereby defining the packaging scope for the exemption or tariff treatment.
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