Government of India
Ministry ot Finance
Department of Revenue
Tax Research Unit, New Delhi
Subject: Affixing of Central Excise Stamps for clearance of Matches under Self Removal Procedure- Clarification regarding
Attention in invited to the Budgetary changes effected by Notification No. 15/96-CX(NT) dated 23rd July, 1996 whereby “Matches” have been brought under the purview of Self Removal Procedure. Simultaneously the rules corresponding to physical removal i.e. Rule 80 and Rule 81 have also been deleted by Notification No. 14/96-CX (NT) dated 23.7.96. In view of the these changes, a doubt has arisen whether there is any change in procedure related to affixing of Central Excise Stamps.
2. The matter has been examined by the Board. It is clarified the “Matches” have been brought under the purview of Self Removal Procedure w.e.f. 23.7.96, but no changes have been brought about in the procedures related to payment of duty by way of affixing Central Excise Stamps and the other procedures related to Central Excise Stamps. Accordingly, the existing procedures related of affixing of Central Excise Stamps for clearance of “Matches” should be followed, mutatis mutandis.