https://www.taxtmi.com/caselaws?id=42304 The tariff treated hot rolled strips and cold rolled strips as excisable goods, so the exemption-granting authority could lawfully prescribe different concessional duty rates for those categories under the delegated exemption power. That differentiation was held to fall within the scope of the tariff scheme and not to create a new classification beyond it. A constitutional challenge under Article 14 also failed because no material showed that the distinction was arbitrary or lacked a rational basis. The excise duty structure and differential exemption rates were therefore upheld as valid. en-us Wed, 06 Apr 1988 00:00:00 +0530 Thu, 10 Jun 2010 13:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42304 The tariff treated hot rolled strips and cold rolled strips as excisable goods, so the exemption-granting authority could lawfully prescribe different concessional duty rates for those categories under the delegated exemption power. That differentiation was held to fall within the scope of the tariff scheme and not to create a new classification beyond it. A constitutional challenge under Article 14 also failed because no material showed that the distinction was arbitrary or lacked a rational basis. The excise duty structure and differential exemption rates were therefore upheld as valid. Case-Laws Central Excise Wed, 06 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42304