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 �

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