Matches- exemption - without the aid of power

By Vijay Kumar

Matches, in or in relation to the manufacture of which none of the following processes is ordinarily carried on with the aid of power, namely:-

(i) the process of giving-

(a) the card board flats or strips, the configuration of a match box including the outer slide or the inner slide, or
(b) the veneer flats or strips, the configuration of a match box including the outer slide or the inner slide with the use of match paper;

(ii) frame filling;

(iii) dipping of splints in the composition for match heads;

(iv) filling of boxes with matches;

(v) pasting of labels on match boxes or veneers or cardboards;

(vi) packaging

were exempted by Notification No. 6/2002. Now (i)(a) above is deleted.

Notification No. 37/2005-C.E., dated 30-12-2005