RULE 74. Disposal of matches examined under rule 72 or 73 and of Central Excise Stamps damaged during examination

(1) If any Central Excise Stamps are torn during examination under rule 72 or rule 73, the proper officer may order that the containers to which they are affixed shall be returned to the registered person for re-stamping and shall be replaced immediately by an equal number of boxes or booklets of the same class from finished stock.

(2) If examination under rule 72 or rule 73 shows that Central Excise Stamps of insufficient value have been affixed, the proper officer may order the boxes or booklets in question to be returned to the factory, where the Central Excise Stamps shall be removed and replaced by others of the proper value.