https://www.taxtmi.com/caselaws?id=40484 French Polish was treated as falling within the excisable item "Varnishes" under the relevant tariff entry because excise classification turns on the commercial or popular meaning of the product, not a technical or scientific definition. The notification dated 6 July 1963 created a date-based distinction among manufacturers that was justified by the need to curb duty evasion through factory fragmentation and to protect the new regulatory scheme, so it did not violate Article 14. A discrimination claim also failed because the compared manufacturer had started production long before the relevant date and was not similarly situated. en-us Mon, 14 Oct 1974 00:00:00 +0530 Sat, 08 May 2010 16:45:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40484 French Polish was treated as falling within the excisable item "Varnishes" under the relevant tariff entry because excise classification turns on the commercial or popular meaning of the product, not a technical or scientific definition. The notification dated 6 July 1963 created a date-based distinction among manufacturers that was justified by the need to curb duty evasion through factory fragmentation and to protect the new regulatory scheme, so it did not violate Article 14. A discrimination claim also failed because the compared manufacturer had started production long before the relevant date and was not similarly situated. Case-Laws Central Excise Mon, 14 Oct 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40484