TMI BlogCentral Excise - Excisability of 'composition for match-heads' and 'side painting liquid' - Doubts regarding - Clarification thereonX X X X Extracts X X X X X X X X Extracts X X X X ..... . No. 108/2/88-CX.3] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Excisability of 'composition for match-heads' and 'side painting liquid' - Doubts regarding - Clarification thereon. Certain doubts had been raised as to whether the products known as 'composition for match-heads' and 'side painting liquid' captively consum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oxide, glass powder, sulphur and carbon black are separately mixed in the glue solution and ground to a slurry. 'Side painting liquid' consists of red phosphorus, antimony oxide and ground glass in glue solution. Thus both the products are in the form of a heterogeneous slurry of several compounds in glue solution. Shelf life of such products is limited and, therefore, the products are consumed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-4-1986. The Board is of the view that the decision taken vide Board's F. No. 128/1/86-CX.3, dated 3-3-1987 in the case of 'leiee paste' should also apply in respect of the above-mentioned 'composition for match heads' and 'side painting liquids'. 4. Trade interests may also be suitably informed. 5. All pending assessments may be finalised on the above basis. - Circular - Trade Notice - Pu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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