https://www.taxtmi.com/caselaws?id=1335 A fiscal exemption notification validly conditioned a higher concessional rate for paper and paperboard manufacturers by excluding units with attached bamboo or wood pulp facilities. The court held that such exemption provisions may be tested under Article 14 only to see whether the classification rests on intelligible differentia and has a rational nexus with the policy objective. The distinction was upheld because the concession was intended to encourage greater use of non-conventional raw materials and reduce reliance on conventional pulp, thereby supporting forest conservation and ecological balance. The challenge to the notification therefore failed. en-us Mon, 04 Jul 2005 00:00:00 +0530 Mon, 14 Apr 2008 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1335 A fiscal exemption notification validly conditioned a higher concessional rate for paper and paperboard manufacturers by excluding units with attached bamboo or wood pulp facilities. The court held that such exemption provisions may be tested under Article 14 only to see whether the classification rests on intelligible differentia and has a rational nexus with the policy objective. The distinction was upheld because the concession was intended to encourage greater use of non-conventional raw materials and reduce reliance on conventional pulp, thereby supporting forest conservation and ecological balance. The challenge to the notification therefore failed. Case-Laws Central Excise Mon, 04 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1335