Exemption for Matches – certain power operations allowed

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-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.

Now sl. No. (i) above is deleted which means that the process of giving-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 can be carried out with the aid of power and still be eligible for the exemption.

NOTIFICATION NO. 26/2006-Central Excise ., Dated: March 22, 2006