https://www.taxtmi.com/caselaws?id=90683 Notification No. 48/77 exempted clinical samples of patent or proprietary medicines subject to conditions. Explanation (a) distinguished between companies with no foreign shareholding and companies with a foreign element, but that classification had no rational nexus with the exemption's object and was treated as unconstitutional. In the absence of any material showing reversal or stay of that view, the condition in Explanation (a) could not be used to deny the exemption. The notification benefit remained available, and the Revenue's challenge failed. en-us Tue, 08 Dec 1998 00:00:00 +0530 Mon, 10 Oct 2011 17:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90683 Notification No. 48/77 exempted clinical samples of patent or proprietary medicines subject to conditions. Explanation (a) distinguished between companies with no foreign shareholding and companies with a foreign element, but that classification had no rational nexus with the exemption's object and was treated as unconstitutional. In the absence of any material showing reversal or stay of that view, the condition in Explanation (a) could not be used to deny the exemption. The notification benefit remained available, and the Revenue's challenge failed. Case-Laws Central Excise Tue, 08 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90683