https://www.taxtmi.com/caselaws?id=40417 In taxing matters, conditional exemptions from excise duty may be granted where the statutory scheme authorises the Central Government to differentiate between classes of goods and producers. The exemption power was upheld as valid because it operated within the taxing statute, was confined to excisable goods, and was directed to small powerloom weavers and co-operative societies as a distinct class with a rational nexus to the policy of protecting small producers and cottage industries. The notifications granting exemption to cotton fabrics produced by specified co-operative societies were also within the rule-making power because the exemption attached to goods produced under stated conditions, not to persons individually. The exemption scheme was therefore sustained as a valid fiscal classification. en-us Wed, 28 Feb 1962 00:00:00 +0530 Wed, 27 Aug 2014 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40417 In taxing matters, conditional exemptions from excise duty may be granted where the statutory scheme authorises the Central Government to differentiate between classes of goods and producers. The exemption power was upheld as valid because it operated within the taxing statute, was confined to excisable goods, and was directed to small powerloom weavers and co-operative societies as a distinct class with a rational nexus to the policy of protecting small producers and cottage industries. The notifications granting exemption to cotton fabrics produced by specified co-operative societies were also within the rule-making power because the exemption attached to goods produced under stated conditions, not to persons individually. The exemption scheme was therefore sustained as a valid fiscal classification. Case-Laws Central Excise Wed, 28 Feb 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40417