https://www.taxtmi.com/caselaws?id=83718 The Tribunal referred the conflicting judgments on the constitutionality and applicability of Central Excise Notification 175/86, specifically regarding small scale exemption based on brand names, to the Supreme Court due to differing views between the Karnataka High Court and the Calcutta High Court. The issue revolves around whether the classification of SSI units based on brand name usage for exemption purposes is arbitrary or justified under Article 14 of the Constitution of India. The matter was referred for resolution to address the significant implications for SSI units and their competitive position in the market. en-us Fri, 29 Apr 1994 00:00:00 +0530 Sat, 16 Jul 2011 12:08:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83718 The Tribunal referred the conflicting judgments on the constitutionality and applicability of Central Excise Notification 175/86, specifically regarding small scale exemption based on brand names, to the Supreme Court due to differing views between the Karnataka High Court and the Calcutta High Court. The issue revolves around whether the classification of SSI units based on brand name usage for exemption purposes is arbitrary or justified under Article 14 of the Constitution of India. The matter was referred for resolution to address the significant implications for SSI units and their competitive position in the market. Case-Laws Central Excise Fri, 29 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83718