| Date: |
29-08-1996
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| Notification No: |
Central Excise Circular No 240/1996
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Clarification regarding affixing of Central Excise Stamps for clearance of matches under Self Removal Procedure
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Clarification regarding affixing of Central Excise Stamps for clearance
of matches under Self Removal Procedure
Circular
No. 240 dated 29th August 1996
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 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.
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