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<h1>Cottage Match Units Get Excise Duty Exemption: Must Meet Annual, Monthly Clearances and Use Non-Power Methods</h1> The notification dated February 28, 1993, exempts certain cottage and tiny units manufacturing matches from excise duty under specific conditions. These units must be members of a co-operative society or recognized by the Khadi and Village Industries Commission (KVIC) or a State Khadi and Village Industries Board. The exemption applies to matches manufactured without power aid, with clearances not exceeding 150 million matches annually and 15 million matches monthly. The duty is reduced to Re. 0.50 per hundred boxes of 50 matches or Rs. 3.00 per hundred boxes of 300 matches. Additional exemptions apply if bamboo is used for splints.