Supreme Court · 1962 INSC 232 · Decided 20 August 1962
British India Corporation LTD. v. Collector of Central Excise
- Court
- Supreme Court of India
- Citation
- 1962 INSC 232 · [1963] 3 S.C.R. 642
- Case number
- WRIT PETITION (CIVIL) No. 94/1955
- Decided
- 20 August 1962
- Bench
- S.K. DAS, J.L. KAPUR, A.K. SARKAR, M. HIDAYATULLAH, RAGHUBAR DAYAL (5-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32
Headnote
A»gud 20. ' . 642 SUPREME COURT REPORTil (1963J BRITISH INDIA COhPORATION LTD. v. COLLECTOR OF CENTRAL EXCISE (S. K. DAS, J. L. KAPUR, A. K. SARKAR, M. H:rn&YATULLAH and R.&GHUBAR DAY.ll., JJ.) E.:cise Duty-Footwear-Levied on factorieB employing fifty .\ or more workmen and using and Salt Act, 1944. excise duty was levied on footwear pro­ duced in any factory employing 50 or more workmen and using power exceeding 2 H.P. The petitioner conten.ded that the imposition of duty on larger manufacturers only was dis. criminatory and there was no reasonable basis for
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