https://www.taxtmi.com/caselaws?id=43815 A fiscal exemption classification under the small scale industry scheme was held to be arbitrary where it denied benefit solely because goods bore the purchaser's brand name. Applying Article 14, the Court found no rational nexus between brand-name affixation and the object of the exemption notifications, since the manufacturing unit remained the same and the character of manufacture was unchanged. Notification No. 223/87-Central Excise was therefore invalid to the extent it withdrew exemption on that basis, and the assessees remained entitled to the benefit of Notification No. 175/86-C.E. en-us Fri, 22 Jul 1994 00:00:00 +0530 Mon, 21 Jun 2010 12:38:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43815 A fiscal exemption classification under the small scale industry scheme was held to be arbitrary where it denied benefit solely because goods bore the purchaser's brand name. Applying Article 14, the Court found no rational nexus between brand-name affixation and the object of the exemption notifications, since the manufacturing unit remained the same and the character of manufacture was unchanged. Notification No. 223/87-Central Excise was therefore invalid to the extent it withdrew exemption on that basis, and the assessees remained entitled to the benefit of Notification No. 175/86-C.E. Case-Laws Central Excise Fri, 22 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43815