[1omitted
Rule
13. Duty on matches.-At the option of
assessee-
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.]