https://www.taxtmi.com/caselaws?id=44257 A tax exemption under Notification No. 35/1995-Central Excises was confined to independent small processors undertaking only post-spinning activities such as doubling, and the amended proviso excluding integrated units was upheld as a rational policy classification. Integrated units that both manufactured single yarn and carried on processing were treated as distinct from processors simplicitor, and the exclusion was not found arbitrary because it rested on administrative convenience and a conscious policy choice. The result is that integrated units were held not entitled to claim the exemption. en-us Tue, 23 Jan 1996 00:00:00 +0530 Fri, 25 Jun 2010 10:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44257 A tax exemption under Notification No. 35/1995-Central Excises was confined to independent small processors undertaking only post-spinning activities such as doubling, and the amended proviso excluding integrated units was upheld as a rational policy classification. Integrated units that both manufactured single yarn and carried on processing were treated as distinct from processors simplicitor, and the exclusion was not found arbitrary because it rested on administrative convenience and a conscious policy choice. The result is that integrated units were held not entitled to claim the exemption. Case-Laws Central Excise Tue, 23 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44257