UNION OF INDIA & ANR. vs M/S. PARAMESWARAN MATCH WORKS ETC.

The Supreme Court held that the classification of match factories for excise duty under the Central Excise and Salt Act, 1944, specifically Section 3, was not discriminatory. The Court found that the purpose of the notification was to ensure that only bona fide small manufacturers could avail of the concessional rate of duty by filing declarations promptly. The High Court's reasoning was rejected, affirming that the government has discretion in granting tax concessions and that classifications based on specific dates can be reasonable.