PHARMACEUTICALS MANUFACTURERS ASSOCIATION Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioners have challenged the Notification No. 2/2005-C.E. (N.T.), dated 7th January 2005 and Notification No. 4/2005 Central Excise (N.T.) dated 23rd February 2005 on the ground that in the neighbouring States Uttranchal, Himanchal Pradesh and part of Rajasthan, exemption has been granted to the manufacturers of patent or proprietary medicaments and not patented medicaments.

(2.) We have heard Sri Shaurabh Srivastava, learned counsel for the petitioners and Sri Subodh Kumar, who has appeared for the respondents.

(3.) Learned counsel submitted that the aforesaid Notification is violative of Article 19(1)(g) of the Constitution of India as it directly affects the petitioners' right to carry on business. The submission is wholly misconceived. The power to grant exemption rests with the Central Government and for the purposes of development of any particular area or State, if the Central Government grants exemption from levy of excise duty to any manufacturer or any particular industry, it can not be said to affect the fundamental right guaranteed to the petitioners under Article 19(1)(g) of the Constitution of India.