OMITTED
13. Duty on matches.-

At the option of the assessee, the duty on matches shall be paid by affixing to each box [OLD - The duty on matches shall be paid by affixing to each box ] or booklet a Government Central Excise Stamp of a value appropriate to the rate of duty, and where such boxes or booklets are issued in packages, each package shall be reckoned by the manufacturer as his minimum unit of distribution and shall bear the manufacturer’s trade label and a mark clearly showing the class of matches contained in the package.

OMITTED
13A. Utilisation of amount paid for procurement of Central Excise Stamps for payment of duty.- A registered person having a stock of unused Central Excise Stamps, other than those purchased on credit, as on the 1 st day of March 2003, may surrender the same to the Superintendent of Central Excise. The registered person may utilize an amount equal to the total price of such unused Central Excise Stamps as may be certified by the Superintendent of Central Excise, for paying duty on matches in the manner as prescribed in rule 8. In case such utilization is not possible for any reason, the registered person shall be allowed refund of such amount.

(In Rule 13. Bold words has been substituted & Rule 13A. inserted vide Ntf. No. 12/2003(NT)-CX, Dt. 01/03/2003 With effect from 1st day of March, 2003)

(Rule 13 & 13A has been omitted vide Ntf. No. 12/2003(NT)-CX, Dt. 01/03/2003)

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