https://www.taxtmi.com/caselaws?id=41951 An exemption notification under Rule 8(1) of the Central Excise Rules, 1944 is examined against the statutory scheme of excise classification and factory-based eligibility. The text states that limiting relief to factories employing not more than 49 workers on any day in the preceding twelve months created a rational class of smaller factories and was not arbitrary or discriminatory. It also states that the notification did not impose a retrospective excise levy, because the duty arose from insertion of Item 68 in the tariff schedule and the preceding-twelve-months criterion operated only as an exemption test. en-us Wed, 22 Apr 1987 00:00:00 +0530 Tue, 08 Jun 2010 11:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41951 An exemption notification under Rule 8(1) of the Central Excise Rules, 1944 is examined against the statutory scheme of excise classification and factory-based eligibility. The text states that limiting relief to factories employing not more than 49 workers on any day in the preceding twelve months created a rational class of smaller factories and was not arbitrary or discriminatory. It also states that the notification did not impose a retrospective excise levy, because the duty arose from insertion of Item 68 in the tariff schedule and the preceding-twelve-months criterion operated only as an exemption test. Case-Laws Central Excise Wed, 22 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41951