https://www.taxtmi.com/caselaws?id=213292 Imported petroleum inputs that bore full additional customs duty could not be clubbed with domestic public sector refinery purchases burdened only to the effective 10% under the administered price mechanism, because the two classes were materially different and a uniform Modvat restriction lacked rational nexus. The later prospective amendment itself showed that directly imported inputs required separate treatment, so extending the 10% credit cap to imported non-APM inputs for the intervening period was discriminatory. The retrospective application of the notification to imports was therefore said to offend Articles 14 and 19(1)(g), and the notification was treated as unconstitutional in relation to imported non-APM products. en-us Mon, 30 Apr 2012 00:00:00 +0530 Mon, 08 Oct 2012 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213292 Imported petroleum inputs that bore full additional customs duty could not be clubbed with domestic public sector refinery purchases burdened only to the effective 10% under the administered price mechanism, because the two classes were materially different and a uniform Modvat restriction lacked rational nexus. The later prospective amendment itself showed that directly imported inputs required separate treatment, so extending the 10% credit cap to imported non-APM inputs for the intervening period was discriminatory. The retrospective application of the notification to imports was therefore said to offend Articles 14 and 19(1)(g), and the notification was treated as unconstitutional in relation to imported non-APM products. Case-Laws Central Excise Mon, 30 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213292