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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Handmade safety matches tariff entry omitted by notification; prior definition excluded specific power assisted manufacturing steps.</h1> Tariff entry 3605 00 10, which previously defined handmade safety matches as matches manufactured without certain power-assisted processes (frame filling; dipping of splints for match heads; filling boxes; pasting labels on boxes, veneers or cardboards; packaging), was omitted by Notification No. 03/2020 with effect from the operative date; the entry formerly attracted a reduced GST rate under Schedule 1 prior to its removal.

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