https://www.taxtmi.com/caselaws?id=94738 Graduated excise-duty exemption for strawboard manufacturers below a production threshold was treated as a valid fiscal classification where it protected smaller units from competition and supported national production. Article 14 permits wider latitude in taxation; mathematical equality is unnecessary if an intelligible differentia bears a rational nexus to the measure's object. The classification was not shown to be hostile or arbitrary. Exemption power was traced to the rule-making framework and Rule 8 of the Central Excise Rules, 1944; publication in the Official Gazette satisfied the applicable requirement, and non-laying before Parliament did not invalidate the notification. The exemption notification remained valid and the writ challenges failed. en-us Fri, 04 Oct 1963 00:00:00 +0530 Sat, 03 Dec 2011 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94738 Graduated excise-duty exemption for strawboard manufacturers below a production threshold was treated as a valid fiscal classification where it protected smaller units from competition and supported national production. Article 14 permits wider latitude in taxation; mathematical equality is unnecessary if an intelligible differentia bears a rational nexus to the measure's object. The classification was not shown to be hostile or arbitrary. Exemption power was traced to the rule-making framework and Rule 8 of the Central Excise Rules, 1944; publication in the Official Gazette satisfied the applicable requirement, and non-laying before Parliament did not invalidate the notification. The exemption notification remained valid and the writ challenges failed. Case-Laws Central Excise Fri, 04 Oct 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94738