https://www.taxtmi.com/caselaws?id=262180 A fiscal exemption notification must apply uniformly to all similarly situated importers within the same statutory class. The text explains that ships imported for breaking and validly subjected to customs duty under permissible methods under the Customs Tariff Act did not become a different class merely because the duty per LDT varied. An exclusion of one subgroup from full excise exemption lacked an intelligible differentia and rational nexus with the object of preventing double taxation and ensuring equal treatment. The operative relief was limited to exemption after crediting customs duty already paid, with excise duty payable only on the balance. en-us Wed, 29 Jul 2015 00:00:00 +0530 Wed, 17 Feb 2016 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262180 A fiscal exemption notification must apply uniformly to all similarly situated importers within the same statutory class. The text explains that ships imported for breaking and validly subjected to customs duty under permissible methods under the Customs Tariff Act did not become a different class merely because the duty per LDT varied. An exclusion of one subgroup from full excise exemption lacked an intelligible differentia and rational nexus with the object of preventing double taxation and ensuring equal treatment. The operative relief was limited to exemption after crediting customs duty already paid, with excise duty payable only on the balance. Case-Laws Central Excise Wed, 29 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262180