Tariff Item 38-Exemption to matches - 362/86 - Central Excise - Tariff

Tariff Item 38-Exemption to matches Notification No. 362/86-C.E. Dated 9-7-1986 Whereas the Central Government is satisfied that according to a practice that was generally prevelant regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise and Salt Act, 1944 (1 of 1944), duty of excise on matches, falling under Item No. 38 of the First Schedule to the said Act, as that Act existed prior to the commencement of the Central Excise Tariff Act, 1985 (5 of 1986), cleared under the label of another manufacturer (such manufacturer being otherwise eligible for the exemption contained in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 22/82-Central Excises, dated the 23rd February, 1982), was not being levied in excess of Rs. 1.60 per gross boxes of 50 matches each during the period commencing on the 17th March, 1985 and ending with the 11th September, 1985. Now, therefore, in exercise of the powers conferred by Section 11C of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby directs that the whole of that portion of duty of excise payable under the said Act on such matches, but for the said practice, shall not be required to be paid in respect of such matches on which the said duty of excise was short-levied during the said period in accordance with the said practice.