Provided that (1) Matches referred to in category 2 and cleared for home consumption during the financial year from a factory from which the total clearance of matches during that year is not, as per declaration made by the manufacturer under this notification ' estimated to exceed 75 million matches, shall be allowed to be cleared at the rate of Rs. 3.75 per gross of boxes 5O matches each, upto 75 million matches and the quantity of matches, if any, cleared in excess, and upto 100 million matches shall be allowed to be cleared at the rate of Rs. 4.30 per gross of boxes of 50 matches each; and if the clearance in such factory exceeds 100 million matches during the financial year, the manufacturer shall be required to pay at the rate of Rs. 4 30 per gross of boxes of 50 matches each, on the entire quantity cleared during the financial year. . " The upshot of this system of duty is that 'B ' and 'C ' categories of old will now be treated equally and the grievance of the petitioners, who are 'C ' category manufacturers is that clubbing them together with the far stronger 'B ' type manufacturers is virtually condemning them to gradual extinction.