https://www.taxtmi.com/caselaws?id=341362 The court upheld the validity of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines Rules and their amendment, dismissing the writ petition. It found that levying excise duty based on manufacturing capacity, including packing machine speed, did not violate Article 19(1)(g) rights. The court reasoned that the rules aimed to deter tobacco consumption for public health reasons and prevent duty evasion in the industry. The judgment was concurred by another judge, affirming the analysis and conclusion. en-us Wed, 08 Feb 2017 00:00:00 +0530 Fri, 07 Apr 2017 08:04:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341362 The court upheld the validity of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines Rules and their amendment, dismissing the writ petition. It found that levying excise duty based on manufacturing capacity, including packing machine speed, did not violate Article 19(1)(g) rights. The court reasoned that the rules aimed to deter tobacco consumption for public health reasons and prevent duty evasion in the industry. The judgment was concurred by another judge, affirming the analysis and conclusion. Case-Laws Central Excise Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341362