https://www.taxtmi.com/caselaws?id=81814 The court upheld the validity of a government notification exempting hot rolled stainless steel coils exceeding 500 mm width for cold rolling, rejecting a challenge claiming discrimination under Article 14 of the Constitution of India. The court found the notification specific to a category of goods and not discriminatory, allowing all meeting conditions to benefit. Despite deficiencies in respondent materials, the court presumed the notification's constitutionality, emphasizing the government's conscious decision not to amend it. The court dismissed the writ petition, directing the judgment to the Ministry of Finance to address defense lapses and prevent future issues. en-us Tue, 11 Feb 1992 00:00:00 +0530 Wed, 29 Jun 2011 10:47:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81814 The court upheld the validity of a government notification exempting hot rolled stainless steel coils exceeding 500 mm width for cold rolling, rejecting a challenge claiming discrimination under Article 14 of the Constitution of India. The court found the notification specific to a category of goods and not discriminatory, allowing all meeting conditions to benefit. Despite deficiencies in respondent materials, the court presumed the notification's constitutionality, emphasizing the government's conscious decision not to amend it. The court dismissed the writ petition, directing the judgment to the Ministry of Finance to address defense lapses and prevent future issues. Case-Laws Customs Tue, 11 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81814