The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-sectibn (i)
PUBLISHED BY AUTHORITY
No. 61] NEW DELHI, TUESDAY, FEBRUARY 23, 1982/PHALGUNA 4, 1903
Separate paging is given to this Part in order that it may be filed as a separate
compilation
172 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3 during such financial year does not exceed 153 million mitchis and also subject to the following other conditions, namsly :—(i) the total production of matches in a calendar month during the aforesaid period by the said factory dosi not exceed 15 million matches;
(ii) the total clearances, if any, of matches for homo consump- tion from the said factory during the preceding financial yoar, did not exceod 150 million matchas :
Provided that—
(a) the amount of exemption shall be increased by 50 paise per gross boxes of 50 matches if bamboo is used for tho splints or for both splints and veneers;
(b) if the splints of such matches are mide of bamboo and the 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 produced in ths same factory but packed in boxes of 50 matches and if such packing in boxes of 50 matches is not done, it shall bo four-fifths of the nationally determined rate for matches packed in boxes of 50 matches :
Provided further that the exemption contained in this noti- fication shall not apply to rnatches packed in boxes in which the outer slide or the inner slide or both are made of card board.
MINISTRY OF FINANCE
Explanation.—For the purposes of this notification, no pro- (Department of Revenue)
cess other than the mechanical process employed for—
NOTIFICATION
(a) filling of boxes with matches;
NO. 22/R2-CENTRAL EXCISES
(b) dippms of splints in the composition for match heads;
NewDelhi. the 23rd February, 1982
(c) frame filling;
(d) affixing of Central E\cisi Stamps;
(e) packaging;
(() the process of giving the venoer Hats or strips the con- figuration of a match box including the outer slide or the inner slide with tin U39 of match pap-r;
(g) the pro^sss of affixing labals, by pasting or any other
means, on match boxes or veneers,
shall bi deom-Stl to be a prooess ordinarily carried on with tho aid of pow;r.
G.S.R. 77(E)—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rules, 1944, and in super- session of the notifications, of the Government of India in the Ministry of Finance (Department of Revenue) No. 2/82-Central Excises and 3/82-Central Excises, dated the 1st .hrmary, 1982, the Central Government hereby exempts matches, falling under [tern No. 38 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), in or in relation to the manufacture of which no process is ordinarily carried 'on with the aid of power, in respect of the first clearances for home consumption from a factory not exceeding 120 million matches cle.ircd during a financial year, from so much of the duty of excise leviable thereon as is in excess of Rs. 1.60 per gross boxes of 50 mitchos, sub- ject to the condition that clearances from ths said factory
[F. No. 354/1/82-TRU1 J. K. BATRA, Under Secy.