V. RAMASWAMI, J.

In respect of matches which is an excisable commodity, the Central Government issued a notification No. 42 of 1981, dated 1st March, 1981, in exercise of their powers conferred on them under sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, and that reads as follows-

"In exercise of the powers conferred by sub-rule @2.5x4.5=(1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts matches in or in relation to the manufacture of which none of the following mechanical processes, namely :-

(i) box making;

(ii) frame filling;

(iii) dipping of splints in the composition for match heads ;

(iv) filling of boxes with matches ;

(v) labelling or banderolling, or both ; and

(vi) packaging, is ordinarily carried on with the aid of power, falling under item No. 38 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and cleared for home consumption by a manufacturer ;o from so much of the duty of excise leviable thereon as is in excess of Rs. 4.50 per gross boxes of 50 matches each :

Provided that-

(i) in the case of matches packed in boxes in which both the outer slide as well as the inner slide are made of card boa