THE GAZETTE OF INDIA ; EXTRAORDINARY

[PART II—SEC. 2

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATIONS

New DL'Jhi. the Isi Janua/y, IS>N2

(NO. 2/B2-CF.NTRAL EXCISES)

GJS.R. 2(E).—In exercise of the powers conferred

subrrulo (1) of rule, 8 of the Central Excise Rules. 1944, and

in supersession of the- notification of the Government of

India in the Ministry of Finance (Department of Revenue).

No. 99|8(>-Ccntr;i] Excises, dated Ihe 19th lune, 1980, the

Central Government hereby exempts matches, falling under

Item No, 38 of the First Schedule to the Centra! Excises

and StiJi Act, 1944 (1 of 1944), in or in relation to the

maniifnciiive of which no pioces<, is ordinarily carried on

with the ai.f of power, in respect oT ihe first clearances for

home i-onsnmption bv or on behalf of a manufacturer from

one or mint- factories i'i> to nn .tp,s>regate HOE exceeding

'hiitv million lnalrhes cleared during the period Gonimencinjr

rm and from the 7.-i day of January, 1982, and endinp

with the 31st dav of March, 19S2, from so much of ihe

duly of excise l^vi.-iblc Ihciwn as K ii excess of Rs. i.fiO per

prnss boxes of 50 matches, subject to ihe condition that

fli-'iirnnces by the Paid manufacturer during ihe aforesaid

peiiod does not exceed 37.5 million matches and also «ui

jccl to the following other conditions, namely :—

I i) the total production of matches in a calendar month

during the aforesaid period by or on behalf of a

manufacturer from one or more factories does not

exceed 15 million matches;

(ii) the total clearances, if any, of matches by a manu-

facturer by or on his behalf for home consumption,

from one or more

factories,

during the period

commencing on and from the 1st day of January,

1981 and ending on

the 31st day of December,

1981 did not exceed 150 million matches;

iiii) the manufacturer makes a declaration that the total

clearance* of matches by him or on his behalf for

home consumption, from one or more factories.

during the period commencing on and from thelst

day of January, 1982 and ending on the 31st day

of March, 1982, is not likely to exceed 30 million

mutches:

i'rovtded thnl—

(a) the amount of exemption shall be increased by 50

paisp per gross boxes of 50 matches if bomboo is

used

for the

splints

for

both

splints and

veneers;

(b) if the splints of such matches .'ire made of bamboo

and Ihe matches are packed in boxes of 40 matches,

the rate of duty

shall be four-fifths of the rate

applicable to matches of identical description pro-

duced in the same factory but packed in boxes of

50 matches

and if such packing in'boxes of 50

matches is tvn done, it shall be four-fifths of the

notionally determined rate for matches packed in

boxes of 50 matches,

Piovided further that nothinjr

contained in this notilica-

tion ..hall apply to matches

packed in boxes in which the

outer slide or the inner slide or both qre made of cardboard.

I XPLANATION;—For the purpose^ of this notification,

no process olher

than

the machanicul

pioccss employed

lor —

(ai the process of giving the veneer

flats or strips the

configuration of .i match box including the outer

slide or the inner slide with the use of match paper;

'hi flame filling;

of splint.-i in the

composition for match

heads:

hi) filling of boxes with mutches:

(f) the process of affixing labels, by pasting or any other

means, on match boxes or veneers;

(f) affixing of Central Excise Stamps:

(ff) packaging;

Shall be ilet-rncil

in be i process

ordinarily cnrrieil on

fF. No 335/24/81-TftU

5-6

No. 3/82-CENTRAL EXCISES

G.S.R. 3(E(.—In exercise of the powers conferred

sub-nile (1) of rule S of the Central Excise Rules, 1944, the

Central Government hereby exempts matches, falling under

Item No. 38 of the First Schedule to the Central Excises and

Salt Act, ly44 11 of

1944), in or in relation to the manu-

facture of which no process is oidinarily carried on with the

aid of power, in iespcit ot the first clearances lor home con-

sumption from ;i facto) y departmentaily run by the Khadj

and Village Industries Commission not exceedinu thirty mil-

lion matches Cleared during the period commencing on and

from the 1st d:iy of lanuary. 1982, and ending with the 31st

day of Maich. Jy82, from so

much of the duty of excise

leviable thereon a.s is m evcess of Rs. 1.60 per gross boxes

of 50 matches subject ro the condition that cleaiances from

the said factory the nforesaid period does not exceed 37.5

million matches mid also subject' to, ihc following other con-

ditions, namely:—

<i) the total production of matches in a calendar month

during the aforesaid period by the said factory does

not exreed 15 million matches;

iii) the total clearances, if anv, of matches from the said

factory for home consumption, during the period

commencing on ;ind from the 1st day of January,

19R1 and

ending on the 31st day of December.

1981 did not exceed 150 million matches;

(iii) the manuiacturei makcs a declaration that the total

clearances

of matches from the said factory for

home consumption during the period commencing

on and from

the 1st day of January. 1982 and

ending

on the 31st

day of March. I9R2, is not

likely to exceed 30 million matches;

Provided that—

(a) the amount of exemption shall be incicased by 50

paise per gross boxes of 50 matches if bambo is

used for the splints or for both splints mid veneers;

(t>) if the splints of such matches are made of bamboo

and the matches are packed in boxes of 40 mat-

ches, the rate of duty shall be four-fifths of the rate

applicable to matches of identical descrption pro-

duced ..i the same factory but packed in boxes of

50 mutches and if such

packing in boxes of 50

matches is not done, it shall be four-fifths of the

notionally determined rate for matches packed in

boxes of 50 mutches;

Piovided further that nothing

contained in this notifi-

cation shall apply to matches packed in boxes in which the

outer slide or me inner slido or both are made of card hoard

EXPLANATION:— Hoi the purposes of this notification,

>u> process

other tliHn the mechanical

process employed

for —

Hi) the process of giving the veneer flats or stripsihe

configuration of ;> match box including the other

slidr or in the inner slide

with rhc use of match

paper;

(b) frame filling;

ic) dipping of

splints in the

composition for match

heads;

(d) filling of boxes with matches;

(e) the process of affixing labels, by pasting or any other

means, on match boxes or veneers;

(f) affixing of Central p.xcise Stamps:

(g) packaging;

Shnll be

deemed to be s pioct is ordinarily c.-irricd on

with the aid of power.

TF. No. 335/14/8I-TRU1

•R. K. C HAKRABARTI, Dy. Secy.

PRINTED UV THE MANAGER, OOVT. OF INDIA PRESS, IUNG ROAD, NEW DELHI-1 10064

AND PUnLISHFD BY THE CONIHOILPR OF PU11I [CATIONS, DELHI-1 10054, ! 982