This notification notifies the procedure for procurement, accounting and disposal of Central Excise Stamps and matters pertaining to production, storage, control, removal and payment of duty on matches - 050/2001 - Central Excise - Non Tariff

Central Excise Stamps procedure: rules for procurement, custody, affixation, accounting and duty payment on matches enforced.

This notification prescribes procedures for procurement, custody, accounting and disposal of Central Excise Stamps for matches, allowing purchase from district treasuries by cash challan or, on execution of a bond and security, on credit with limits tied to average factory out turn; it mandates secure storage, stock accounts, monthly returns, inspection and immediate treasury payment for unaccounted stamps, and sets rules for affixing, packing, labelling, export handling and removal conditional on payment or debit to account.