BRITISH INDIA CORPORATION LTD. vs COLLECTOR OF CENTRAL EXCISE

The Supreme Court upheld the validity of item No. 17 of the Schedule to the Central Excises and Salt Act, 1944, which imposes excise duty on footwear produced in factories employing 50 or more workmen and using power exceeding 2 H.P. The Court found that this classification is reasonable and serves the purpose of protecting small manufacturers from competition with larger industries. The petitioner's challenge under Article 32 of the Constitution was dismissed, affirming the duty's constitutionality.