https://www.taxtmi.com/caselaws?id=45095 The levy of central excise duty on Glass Wool at Rs. 1.50 per kg for the intervening period was not shown to be confiscatory, and the record did not support a finding that the temporary absence of a later process-based classification violated Article 14. The court found no material to treat the duty as confiscatory merely because it was high, and no basis to hold that the difference between Glass Wool manufactured by Hager's process and other processes made the levy discriminatory. The constitutional challenge therefore failed. en-us Wed, 12 Nov 1986 00:00:00 +0530 Thu, 08 Jul 2010 12:52:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45095 The levy of central excise duty on Glass Wool at Rs. 1.50 per kg for the intervening period was not shown to be confiscatory, and the record did not support a finding that the temporary absence of a later process-based classification violated Article 14. The court found no material to treat the duty as confiscatory merely because it was high, and no basis to hold that the difference between Glass Wool manufactured by Hager's process and other processes made the levy discriminatory. The constitutional challenge therefore failed. Case-Laws Central Excise Wed, 12 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45095