https://www.taxtmi.com/caselaws?id=448424 The budgetary support scheme under the GST regime was meant to continue the residual excise-based incentive for existing eligible industrial units under the North East industrial policy. Excluding units that were otherwise eligible but had not registered under Central Excise because their turnover was below the threshold or because they manufactured exempt goods was held to create an irrational class within a class, with no rational nexus to the scheme's object. The clarificatory circular limiting support to units that had been registered and had actually paid excise duty was held to travel beyond the scheme and to be inconsistent with Article 14. The exclusion was therefore unlawful, the circular was set aside to that extent, and the authorities were directed to consider extension of benefits on individual examination. en-us Fri, 22 Dec 2023 00:00:00 +0530 Wed, 07 Jan 2026 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448424 The budgetary support scheme under the GST regime was meant to continue the residual excise-based incentive for existing eligible industrial units under the North East industrial policy. Excluding units that were otherwise eligible but had not registered under Central Excise because their turnover was below the threshold or because they manufactured exempt goods was held to create an irrational class within a class, with no rational nexus to the scheme's object. The clarificatory circular limiting support to units that had been registered and had actually paid excise duty was held to travel beyond the scheme and to be inconsistent with Article 14. The exclusion was therefore unlawful, the circular was set aside to that extent, and the authorities were directed to consider extension of benefits on individual examination. Case-Laws Central Excise Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448424