LIGHTS CARTS (PVT ) LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Challenge in this writ petition is the Notification dated 1st of March, 1975 issued under Rule 8(1) of the Central Excise Rules, 1944 , hereby exemption has been granted to certain categories of factories but not to the factory like the one which is run by the petitioner.

(2.) The petitioner carries on the business of manufacturing agricultural implements. During the 12 months prior to 1st of March, 1975 the petitioner, during same period, had employed more than 49 workmen at its factory. According to the petitioner w.e.f. 17th of December, 1974, the number of workmen at this factory were not more than 38. It has been the admitted case that the factory of the petitioner works with the aid of power.

(3.) By the Finance Act of 1975 a new Tariff Item No. 68 was inserted in the first schedule to the Central Excises and Salt Act. The said item read as follows :