https://www.taxtmi.com/caselaws?id=44052 The court allowed the writ petitions, quashing the later part of Notification No. 306/86. The petitioner was entitled to the concessional rate of duty under Notification No. 133/85 and ordered the refund of the excess duty paid. The court found the explanation in Notification No. 306/86 to be arbitrary, discriminatory, and lacking a reasonable nexus with the object of the exemption notification. en-us Thu, 02 Mar 1995 00:00:00 +0530 Tue, 22 Jun 2010 17:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44052 The court allowed the writ petitions, quashing the later part of Notification No. 306/86. The petitioner was entitled to the concessional rate of duty under Notification No. 133/85 and ordered the refund of the excess duty paid. The court found the explanation in Notification No. 306/86 to be arbitrary, discriminatory, and lacking a reasonable nexus with the object of the exemption notification. Case-Laws Customs Thu, 02 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44052