https://www.taxtmi.com/caselaws?id=41256 An excise exemption may lawfully carry conditions if those conditions have a rational nexus with the exempted commodity and the statutory policy. In this commentary on Rule 8, the Madras High Court treated cardboard use in match boxes as a relevant factor connected to the goods and to the exemption scheme, and accepted that fiscal classifications may differ by manufacturing process or economic considerations if they are not arbitrary or irrational. The Court therefore regarded the differential duty structure as within the Government's exemption power and declined interference with the fiscal policy choice. en-us Wed, 03 Mar 1982 00:00:00 +0530 Mon, 31 May 2010 17:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41256 An excise exemption may lawfully carry conditions if those conditions have a rational nexus with the exempted commodity and the statutory policy. In this commentary on Rule 8, the Madras High Court treated cardboard use in match boxes as a relevant factor connected to the goods and to the exemption scheme, and accepted that fiscal classifications may differ by manufacturing process or economic considerations if they are not arbitrary or irrational. The Court therefore regarded the differential duty structure as within the Government's exemption power and declined interference with the fiscal policy choice. Case-Laws Central Excise Wed, 03 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41256