Matches - Credit on Central Excise stamps under proviso to rule 65(4) of Central Excise Rules, 1944 - Clarification regarding - Central Excise - 60/88-CX.6

Matches - Credit on Central Excise stamps under proviso to rule 65(4) of Central Excise Rules, 1944 - Clarification regarding. Circular No. 60/88-CX.6 Dated 2-9-1988 Letter No. 214/10/88-CX.6 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Matches - Credit on Central Excise stamps under proviso to rule 65(4) of Central Excise Rules, 1944 - Clarification regarding. The clarification given under Board's Instructions F. No. 261/36/11/87-CX.8, dated 8-4-1988 on the above subject has since been reconsidered by the Board. It is now clarified that the term "unused" occurring in Rule 65(4) of the Central Excise Rules, 1944 refers only to those Central Excise Stamps which have not been affixed on the match boxes.