Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 1962 (8) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1962 (8) TMI 2 - SC - Central ExciseImposition of Excise Duty on the petitioner by virtue of Item No. 17 "Foot-wear" of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) with effect from 28th day of February, 1954, and the calculation of the duty ad valorem by including in the price, charges for freight, packing and distribution challenged Held that:- In imposing the Excise Duty, there was a definite desire to make an exemption in favour of the small manufacturer who is unable to pay the duty as easily, if at all as the big manufacturer. Such a classification in the interests of co-operative societies, cottage industries and small manufacturers has often to be made to give an impetus to them and save them from annihilation in competition with large industry. It has never been successfully assailed on the ground of discrimination. Appeal dismissed.
|