MURTHY MATCH WORKS, ETC. ETC. vs THE ASSTT. COLLECTOR OF CENTRAL EXCISE, ETC.

The Supreme Court upheld the classification of safety match manufacturers under the Central Excise and Salt Act, 1944, stating that the legislative judgment regarding classification is primarily a matter for the legislature and not for judicial review. The Court emphasized that it can only intervene in cases of arbitrary or irrational classification, not in matters of legislative wisdom. The notification that equated B and C categories based on the use of power was found to have a rational relation to production techniques, thus dismissing claims of discrimination against small producers.