https://www.taxtmi.com/caselaws?id=40416 Item 17 of the First Schedule to the Central Excises and Salt Act, 1944 was upheld because the excise classification between footwear manufacturers based on workforce size and power consumption rested on an intelligible differentia. Larger factories were treated as a distinct class, and the exemption for smaller units was accepted as a legitimate fiscal policy aimed at protecting small-scale industry. The classification had a rational nexus with the object of the levy, so the challenge under Articles 14, 19 and 31 failed. The constitutional attack on the footwear excise levy was rejected. en-us Mon, 20 Aug 1962 00:00:00 +0530 Mon, 21 Sep 2015 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40416 Item 17 of the First Schedule to the Central Excises and Salt Act, 1944 was upheld because the excise classification between footwear manufacturers based on workforce size and power consumption rested on an intelligible differentia. Larger factories were treated as a distinct class, and the exemption for smaller units was accepted as a legitimate fiscal policy aimed at protecting small-scale industry. The classification had a rational nexus with the object of the levy, so the challenge under Articles 14, 19 and 31 failed. The constitutional attack on the footwear excise levy was rejected. Case-Laws Central Excise Mon, 20 Aug 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40416