TaxTMI 
TaxTMI 
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
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....ral Board of Excise and Customs hereby notifies the following procedure for procurement, accounting and disposal of Central Excise Stamps and matters pertaining to production, storage, control, removal and payment of duty on matches: - (1) Procurement of Central Excise Stamps.- (a) All Central Excise Stamps shall be procured from a district Revenue Treasury or Sub-Treasury. (b) (i) A registered person wishing to obtain Central Excise Stamps for cash shall submit to the treasury a challan in quintuplicate for the amount to be paid, specifying on the reverse the number and class of Central Excise Stamps required, together with their price. The treasury shall accept the amount specified in the challan and shall return the duplicate, t....
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....mps to be supplied at a time shall not exceed the average out-turn of the factory for a number of days, not exceeding thirty to be fixed by the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise: Provided that the total price of unused Central Excise Stamps in balance with the registered person and of those indented for shall not exceed the amount of security furnished by the registered person. (e) A registered person authorised to obtain Central Excise Stamps on credit shall for each supply submit to the Superintendent in charge of the factory a requisition in quadruplicate in the Form annexed as Annexure B. If satisfied that the details stated in the requisition are correct the said officer shall r....
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....mps damaged and handed over to the Inspector or Superintendent in charge of the factory; and iv. Central Excise Stamps lost in the process or not otherwise accounted for. (b) The manufacturer shall submit to the Superintendent incharge of the factory monthly return in the Form annexed as Annexure C before the tenth day of the month following that to which the return relates. (4) Time and manner of affixing Central Excise Stamps. - (a ) As soon as possible, after matches are finished, they shall, unless intended for export, be put into boxes or booklets which shall then, save as otherwise provided by these procedures, be affixed with Central Excise Stamps and enclosed in packets or other outer coverings as the case may be. (b) Ev....
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.... paragraph 4(c) above apply, shall be closed and reckoned as a unit unless a Central Excise Stamp of the appropriate class has been affixed to each box or booklet in the manner laid down in paragraph 4(a) above. (b) Each case or packet shall contain only an integral number whether one hundred boxes or booklets of matches or multiples thereof. The boxes or booklets in each case or packet shall contain the same number of matches on the average and shall, except where the matches are exempted from bearing Central Excise Stamps, bear Central Excise Stamps of the same class. (c) Every packet, box or booklet, or the manufacturers label affixed thereto shall bear in clearly discernable characters, the name of the factory or a distinguishing ....
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....Officers.- (a) If any Central Excise Stamps are torn during examination or inspection taken up by the Inspector or Superintendent of Central Excise, the said officer may order that the containers to which they are affixed shall be returned to the registered person for re-stamping and shall be replaced immediately by an equal number of boxes or booklets of the same class from the finished stock. (b) If examination or inspection by the Inspector or Superintendent of Central Excise shows that Central Excise Stamps of insufficient value have been affixed, the said officer may order the boxes or booklets in question to be returned to the factory, where the Central Excise Stamps shall be removed and replaced by others of the proper value. (....