Benefit of notification 4/2006-CE not available to match splints as power used in its manufacture

Pushpa Match Works Vs Amsarani Match Works (CESTAT Chennai) CESTAT Chennai held that benefit of notification no. 4/2006-CE dated 01.03.2006 not available to machine dipped match splints as power is used in the manufacture of match splints. Facts- The appellants purchased ‘machine dipped match splints’ from other match splint manufacturers who were using power in the manufacture of these match splints. Then they undertook box filling and packaging without the aid of power and then cleared at nil rate of duty. Revenue issued Show Cause Notices within the normal period and cases were duly adj...