https://www.taxtmi.com/caselaws?id=222130 Specific excise exemptions for bagasse-based plain and pre-laminated particle boards are examined against general concessional duty notifications. Where goods fall within the specific description of bagasse board, the specific nil-rate exemption is presented as prevailing over a general levy, notwithstanding use of resin or decorative paper in manufacture. The discussion also addresses writ jurisdiction despite an alternative appellate remedy where unequal treatment of similarly placed manufacturers, jurisdictional error, or fundamental-rights concerns arise. Board clarifications are treated as requiring uniform departmental administration, and inconsistent exemption treatment is linked to equality, non-arbitrariness, and the right to conduct business. en-us Fri, 03 Aug 2012 00:00:00 +0530 Mon, 15 Apr 2013 19:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222130 Specific excise exemptions for bagasse-based plain and pre-laminated particle boards are examined against general concessional duty notifications. Where goods fall within the specific description of bagasse board, the specific nil-rate exemption is presented as prevailing over a general levy, notwithstanding use of resin or decorative paper in manufacture. The discussion also addresses writ jurisdiction despite an alternative appellate remedy where unequal treatment of similarly placed manufacturers, jurisdictional error, or fundamental-rights concerns arise. Board clarifications are treated as requiring uniform departmental administration, and inconsistent exemption treatment is linked to equality, non-arbitrariness, and the right to conduct business. Case-Laws Central Excise Fri, 03 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222130