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Health Security Cess Act on Pan Masala Machines Unconstitutional: Karnataka HC
Case Law Details
- Case Name
- Dhariwal Industries Pvt. Ltd. Vs Union of India (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Dhariwal Industries Pvt. Ltd. Vs Union of India (Karnataka High Court)
The Karnataka High Court considered a batch of writ petitions challenging the constitutional validity of the Health Security se National Security Cess Act, 2025, the Health Security se National Security Cess Rules, 2026, and the notifications issued thereunder. The petitioners were manufacturers of Pan Masala falling under Customs Tariff Item 2106 90 20, who manufacture and pack Pan Masala using pouch-packing machines. They challenged the levy of cess imposed on machines used for manufacture and production ...





