https://www.taxtmi.com/caselaws?id=47584 Differential customs duty on crude palm oil and vanaspati was treated as a permissible fiscal classification, because taxation measures receive wide legislative latitude and are upheld where there is a rational basis. The two commodities were not regarded as comparable, since vanaspati is a refined and hydrogenated finished product. The duty structure was also linked to policy considerations such as import control, domestic availability, trade balance, and balance of payments, which courts will not disturb absent clear arbitrariness or constitutional breach. On that reasoning, the challenge under Article 14 failed and the customs regime was upheld. en-us Thu, 22 Sep 2005 00:00:00 +0530 Thu, 29 Jul 2010 16:04:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47584 Differential customs duty on crude palm oil and vanaspati was treated as a permissible fiscal classification, because taxation measures receive wide legislative latitude and are upheld where there is a rational basis. The two commodities were not regarded as comparable, since vanaspati is a refined and hydrogenated finished product. The duty structure was also linked to policy considerations such as import control, domestic availability, trade balance, and balance of payments, which courts will not disturb absent clear arbitrariness or constitutional breach. On that reasoning, the challenge under Article 14 failed and the customs regime was upheld. Case-Laws Customs Thu, 22 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47584