1. British American Tobacco vs. Jose Camacho et al., G.R. No.

163583,
August 20, 2008; motion for reconsideration, April 15, 2009
FACTS: Petitioner argues that it is entitled to a downward reclassification of its Lucky
Strike brands from premium-priced to the high-priced tax bracket. It reiterates that the
classification freeze provision violates the equal protection and uniformity of taxation
clauses because older brands are taxed based on their 1996 net retail prices while new
brands are taxed based on their present-day net retail prices.
ISSUE: Whether or not the petition is meritorious.
RULING: No. The classification freeze provisions were inserted in the law for reasons of
practicality and expediency. It was in the main the result of Congress’ earnest efforts to
improve the efficiency and effectively of the tax administration over sin products while
trying to balance the same with other state interests.