https://www.taxtmi.com/caselaws?id=42386 Affixing a brand label on biris, or on the wrapper enclosing bundled biris, was treated as manufacture because manufactured tobacco included labelling of containers and the wrapper was regarded as a container; the levy therefore applied. The restriction in the exemption notifications to unbranded biris was upheld as a valid condition attached to tax exemption, not an unconstitutional classification under Article 14, because the Government could limit relief on germane terms. The writ petitions challenging the levy and refund claim therefore failed. en-us Tue, 25 Oct 1988 00:00:00 +0530 Thu, 10 Jun 2010 18:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42386 Affixing a brand label on biris, or on the wrapper enclosing bundled biris, was treated as manufacture because manufactured tobacco included labelling of containers and the wrapper was regarded as a container; the levy therefore applied. The restriction in the exemption notifications to unbranded biris was upheld as a valid condition attached to tax exemption, not an unconstitutional classification under Article 14, because the Government could limit relief on germane terms. The writ petitions challenging the levy and refund claim therefore failed. Case-Laws Central Excise Tue, 25 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42386