https://www.taxtmi.com/caselaws?id=43774 Fiscal exemption for matches manufactured in the non-mechanised sector was challenged as ultra vires and discriminatory under Articles 14 and 19(1)(g), but the Court held that sector-based classification in concessional excise duty is permissible where it rests on relevant economic and industrial factors. The notification under Rule 8(1) of the Central Excise Rules, 1944, which altered the concession structure linked to manufacture, packaging, timber conservation and labour considerations, was found to have a rational nexus with the object of the exemption. The Court rejected the claim that the differential treatment between mechanised, semi-mechanised and non-mechanised sectors was arbitrary or irrelevant and upheld the notification as valid. en-us Fri, 28 Jan 1994 00:00:00 +0530 Mon, 21 Jun 2010 10:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43774 Fiscal exemption for matches manufactured in the non-mechanised sector was challenged as ultra vires and discriminatory under Articles 14 and 19(1)(g), but the Court held that sector-based classification in concessional excise duty is permissible where it rests on relevant economic and industrial factors. The notification under Rule 8(1) of the Central Excise Rules, 1944, which altered the concession structure linked to manufacture, packaging, timber conservation and labour considerations, was found to have a rational nexus with the object of the exemption. The Court rejected the claim that the differential treatment between mechanised, semi-mechanised and non-mechanised sectors was arbitrary or irrelevant and upheld the notification as valid. Case-Laws Central Excise Fri, 28 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43774