https://www.taxtmi.com/caselaws?id=46413 The writ petitions were not barred by res judicata because the earlier decision involved different parties and did not consider the same points now raised. The impugned excise notifications withdrawing concessional duty for matches packed in cardboard boxes with printed labels were also upheld: the State was entitled to revise a fiscal exemption to serve a new policy objective, including favouring labour-intensive production and discouraging labour-saving mechanical processes. The classification retained a rational nexus with that objective and was not arbitrary or violative of Article 14. The revised concession scheme therefore stood sustained. en-us Thu, 21 Jun 1984 00:00:00 +0530 Sat, 17 Jul 2010 17:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46413 The writ petitions were not barred by res judicata because the earlier decision involved different parties and did not consider the same points now raised. The impugned excise notifications withdrawing concessional duty for matches packed in cardboard boxes with printed labels were also upheld: the State was entitled to revise a fiscal exemption to serve a new policy objective, including favouring labour-intensive production and discouraging labour-saving mechanical processes. The classification retained a rational nexus with that objective and was not arbitrary or violative of Article 14. The revised concession scheme therefore stood sustained. Case-Laws Customs Thu, 21 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46413