https://www.taxtmi.com/caselaws?id=286495 Additional duty on dhoties produced beyond the prescribed quota is characterised as an excise duty on goods manufactured in India, and retrospective operation does not alter that character where Parliament has legislative competence. Classification between spinning-cum-weaving mills and weaving-only mills satisfies Article 14 when an intelligible differentia rationally relates to protecting hand-made dhoties and regulating mill production; quota adjustment may account for additional machinery or equipment. Although excise duty is ordinarily collected on removal, a residuary recovery provision permits post-clearance collection where duty was short-levied or remains payable and no specific recovery mechanism applies. en-us Mon, 28 Mar 1955 00:00:00 +0530 Sat, 29 Feb 2020 15:27:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286495 Additional duty on dhoties produced beyond the prescribed quota is characterised as an excise duty on goods manufactured in India, and retrospective operation does not alter that character where Parliament has legislative competence. Classification between spinning-cum-weaving mills and weaving-only mills satisfies Article 14 when an intelligible differentia rationally relates to protecting hand-made dhoties and regulating mill production; quota adjustment may account for additional machinery or equipment. Although excise duty is ordinarily collected on removal, a residuary recovery provision permits post-clearance collection where duty was short-levied or remains payable and no specific recovery mechanism applies. Case-Laws Indian Laws Mon, 28 Mar 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286495