Excise exemption for non-powered match manufacture limited by production caps and conditional packing rules.
Exemption from excise duty is granted for matches manufactured without the aid of power, applicable to first clearances for home consumption from a factory within prescribed annual and monthly production caps and subject to prior-year clearance limits. The exempt amount is adjusted upward when bamboo is used for splints or veneers, and matches with bamboo splints packed in forty-count boxes attract a reduced rate relative to fifty-count packing. The exemption excludes boxes with outer or inner slides of card board. An explanatory list specifies mechanical processes that are not deemed to be carried on with the aid of power.