https://www.taxtmi.com/caselaws?id=40415 The Court upheld the validity of the excise tariff under Clause (6) of Entry 4 in the First Schedule of the Central Excises and Salt Act, 1944, dismissing the petition challenging the tariff rates for tobacco. The judgment rejected the arguments of discrimination and excessive rates raised by the petitioners, tobacco cultivators and warehouse licensees, emphasizing the rational basis for classification provided by the Tobacco Expert Committee's report. Costs were awarded against the petitioners as their challenge to the excise duty on hooka and chewing tobacco was unsuccessful. en-us Thu, 20 Apr 1961 00:00:00 +0530 Fri, 29 Aug 2014 19:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40415 The Court upheld the validity of the excise tariff under Clause (6) of Entry 4 in the First Schedule of the Central Excises and Salt Act, 1944, dismissing the petition challenging the tariff rates for tobacco. The judgment rejected the arguments of discrimination and excessive rates raised by the petitioners, tobacco cultivators and warehouse licensees, emphasizing the rational basis for classification provided by the Tobacco Expert Committee's report. Costs were awarded against the petitioners as their challenge to the excise duty on hooka and chewing tobacco was unsuccessful. Case-Laws Central Excise Thu, 20 Apr 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40415