Central Excise - Excisability of 'composition for match-heads' and 'side painting liquid' - Doubts regarding - Clarification thereon

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....overnment of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Excisability of 'composition for match-heads' and 'side painting liquid' - Doubts regarding - Clarification thereon. Certain doubts had been raised as to whether the products known as 'composition for match-heads' and 'side painting liquid' captively consumed in match units could be treated as e....

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....black are separately mixed in the glue solution and ground to a slurry. 'Side painting liquid' consists of red phosphorus, antimony oxide and ground glass in glue solution. Thus both the products are in the form of a heterogeneous slurry of several compounds in glue solution. Shelf life of such products is limited and, therefore, the products are consumed by the match factories within a specified ....