1988 (2) TMI 371 - AT - Central Excise

Summary

The Collector of Central Excise, Madras appealed whether M/s. Ettayya Match Industries were eligible for duty concession under notification 43/81 for matches packed in boxes containing less than 50 matches. The Appellate Tribunal held that the benefit should not be denied for less than 50 matches per box. The appeal was dismissed.