https://www.taxtmi.com/caselaws?id=40441 A fiscal concession may validly be restricted by a cut-off date if the classification has a rational nexus with the object of the exemption. The notification aimed to benefit bona fide small manufacturers already in the field and to prevent larger units from restructuring merely to secure the concession; excluding manufacturers who entered later was treated as consistent with that purpose. The date-based distinction was therefore upheld as a valid classification and not violative of Article 14, and the challenge to the notification failed. en-us Mon, 04 Nov 1974 00:00:00 +0530 Thu, 15 Jan 2026 19:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40441 A fiscal concession may validly be restricted by a cut-off date if the classification has a rational nexus with the object of the exemption. The notification aimed to benefit bona fide small manufacturers already in the field and to prevent larger units from restructuring merely to secure the concession; excluding manufacturers who entered later was treated as consistent with that purpose. The date-based distinction was therefore upheld as a valid classification and not violative of Article 14, and the challenge to the notification failed. Case-Laws Central Excise Mon, 04 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40441