https://www.taxtmi.com/caselaws?id=44238 Para 7 of Notification No. 175 of 1986, as inserted by Notification No. 223 of 1987, was upheld as a valid restriction on small-scale excise exemption. The Supreme Court reasoned that the exemption scheme under Rule 8 was meant to assist small manufacturers and that withdrawing the concession where goods bore the brand name or trade name of an ineligible person was directly connected to that object. It held that fiscal exemption conditions enjoy wide latitude and that no arbitrary classification or Article 14 violation was shown. The High Court's strike-down was set aside. en-us Mon, 25 Mar 1996 00:00:00 +0530 Tue, 06 Jan 2015 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44238 Para 7 of Notification No. 175 of 1986, as inserted by Notification No. 223 of 1987, was upheld as a valid restriction on small-scale excise exemption. The Supreme Court reasoned that the exemption scheme under Rule 8 was meant to assist small manufacturers and that withdrawing the concession where goods bore the brand name or trade name of an ineligible person was directly connected to that object. It held that fiscal exemption conditions enjoy wide latitude and that no arbitrary classification or Article 14 violation was shown. The High Court's strike-down was set aside. Case-Laws Central Excise Mon, 25 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44238