https://www.taxtmi.com/caselaws?id=43905 An amendment denying small-scale excise exemption to specified goods bearing another person's brand name was upheld as a rational fiscal classification. The Court held that the scheme under Notification No. 175 of 1986-C.E. protected genuinely small units, and the later insertion of paragraph 7 under Notification No. 223 of 1987 validly excluded cases where the brand name of an ineligible person was used. That distinction had a direct nexus with preventing larger units from obtaining the benefit indirectly through smaller units, so the Article 14 challenge failed. en-us Fri, 31 Jul 1992 00:00:00 +0530 Mon, 21 Jun 2010 17:46:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43905 An amendment denying small-scale excise exemption to specified goods bearing another person's brand name was upheld as a rational fiscal classification. The Court held that the scheme under Notification No. 175 of 1986-C.E. protected genuinely small units, and the later insertion of paragraph 7 under Notification No. 223 of 1987 validly excluded cases where the brand name of an ineligible person was used. That distinction had a direct nexus with preventing larger units from obtaining the benefit indirectly through smaller units, so the Article 14 challenge failed. Case-Laws Central Excise Fri, 31 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43905