TMI BlogTariff Item 38 - Exemption to matchesX X X X Extracts X X X X X X X X Extracts X X X X ..... non-levy thereof) under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the duty of excise on matches, falling under Item No. 38 of the First Schedule to the said Act as it existed prior to the 28th February, 1986, was liable to a higher rate of duty of excise in terms of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 116/85-Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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