https://www.taxtmi.com/caselaws?id=84270 Fiscal classifications in exemption notifications are valid where they rest on an intelligible differentia and have a rational nexus with the statutory object; the challenged width, weight and category criteria were not shown to be arbitrary or an unreasonable restriction on trade. Rule 9A of the Central Excise Rules, 1944 was held consistent with the excise scheme because it fixes duty by reference to the date of removal, so goods manufactured earlier but removed after revised notifications were chargeable at the then-prevailing rate. The Central Government was also held competent to vary the exemption structure within the statutory ceiling, and the notifications were intra vires. en-us Thu, 09 Feb 1995 00:00:00 +0530 Wed, 20 Jul 2011 17:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84270 Fiscal classifications in exemption notifications are valid where they rest on an intelligible differentia and have a rational nexus with the statutory object; the challenged width, weight and category criteria were not shown to be arbitrary or an unreasonable restriction on trade. Rule 9A of the Central Excise Rules, 1944 was held consistent with the excise scheme because it fixes duty by reference to the date of removal, so goods manufactured earlier but removed after revised notifications were chargeable at the then-prevailing rate. The Central Government was also held competent to vary the exemption structure within the statutory ceiling, and the notifications were intra vires. Case-Laws Central Excise Thu, 09 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84270