9911796707
TMI Blog1988 (4) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... to excise duty under Tariff Item No. 25 (12). Hoops, strips and skelp of iron or steel, whether galvanised or not, hoops and strips, and skelp are subjected to a rate of Rs. 1,350/- per metric tonne. In an explanation to the aforesaid Item, the word 'strips' has been defined to mean hot or cold rolled products. Subsequently, the Excise Authorities acting under Rule 8 have reduced the rate of excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic tonne. In the affidavit filed by the writ petitioner, it is alleged that this distinction between the rates of cold rolled strips and hot rolled strips is unauthorised, ultra vires and violative of powers of the executive to grant exemption, and also violative of Article 14 of the Constitution. 2. The argument of the Learned Counsel for the petitioner is that the Parliament has enacted a law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "The Central Government may from time to time, by notification in the Official Gazette, exempt subject to such conditions as may be specified in the notification any excisable goods from the whole or any part of duty leviable on such goods". 3. For the application of this rule, the following condition must be satisfied. The exemption proposed to be granted must relate to excisable goods. Now ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prayer of the petitioner. We, therefore, see no force in the argument of the learned counsel. 4. The argument that there is unconstitutional discrimination in imposing different rates of excise duty on hot strips and cold strips cannot be such proof has been offered by the petitioner to show that the distinction drawn between hot strips and cold strips is arbitrary. For these reasons, we cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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