Supreme Court · 1974 INSC 221 · Decided 4 November 1974
Union of India & ANR. v. M/S. Parameswaran Match Works ETC.
- Court
- Supreme Court of India
- Citation
- 1974 INSC 221 · [1975] 2 S.C.R. 573
- Case number
- CIVIL APPEAL No. 262/1971
- Decided
- 4 November 1974
- Bench
- A.N. RAY, KUTTYIL KURIEN MATHEW, N.L. UNTWALIA (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
G H 573 UNION OF INDIA & ANR. v. MIS. PARAMESWARAN MATCH WORKS ETC. November 4, 1974 [A. N. RAY, C.J., K. K. MATHEW, N. L, UN'rWALIA JJ.] Central Excise and Salt Act 1944-.S'. 3-Concessional rate of duty on matches !(ranted to smaller Units-Whether discriminatory. For the purpose of levy of having a higher output. In 1967, ID place of classification on the basis of prod uctioo, a higher rate for matches produced on mechanised units and a lower rate on matches produce.d on non-mech~nised 11nits was ad.opted. In the case of cottage units and umts on co-operaUve basis a
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