No excise duty exemption on Machine Dipped Match Splints if power was used in manufacture

Innasimuthu Package Vs Commissioner of GST & Central Excise (CESTAT Chennai) The issue in all these appeals being the same, they were heard together and are disposed of by this common order. 2. In these appeals, the issue relates to applicability of exemption Notification No. 4/2006-CE dated 1.3.2006.at Sl. No. 72 which deals with the matches classifiable under Chapter 3605.00.10 or 3605.00.90. The same is extracted below:- S. No. Chapter Description of excisable goods Rate Condition 72 36050010 Or 36050090 Matches or in relation to the manufacture of which none of the following proc...