RULE 64. Each box or booklet to bear a Central Excise Stamp

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 reckoned by the manufacturer as his minimum unit of distribution shall bear the manufacturers trade label and a mark clearly showing the class of matches contained in the package:

Provided that, where the matches are intended for export out of India, Central Excise Stamp need not be affixed thereto and, unless they are to be exported under bond in accordance with rule 13, the duty shall be paid in accordance with rule 52 :

Provided further that where the Central Government is satisfied that by reason of the fact that the necessary Central Excise Stamps are not available or for any other relevant reason it is necessary or expedient so to do, it may, by general or special order, allow the duty on matches to be paid, without affixing Central Excise Stamps to such box or booklet, in accordance with rule 52 in respect of -

(i) any manufacture or classes of manufacture, or

(ii) matches manufactured in any area or areas, or

(iii) any categories of matches.