CANEDO, PHULRGYN 1b. not GR NO. 163583 April 15, 2004. — BRITISH AMER cAN ToBACCO yc. CAMACHO Forente + YNARES- SANTIAGO, T Facts : nares A RA 8424 or fax Reform Act Cigarettes shell We fred according to their curen} net rebil pice while existing or “old” brands shall be taxed actd on their net —tetail_price _as_6f _Cefobor_ 419%. In_ 2001, British Amecican Tebacco_inhrduced “their_cigaretits. fursuan} fo Sec. HS (Cc), the Lucky Strike bronds tee instially assessed the excise tox at P8.%¢ per pack. _fugust 2003, the yeised {x classification of certain new Lyonds intodued jn he tnacket aftr Tonuary 1, 1993, lpased onthe Survey of heir curseat et sth] price “The _BI _Compristionee reammended jhe applicable ine rate of P 13.44 per puck since British American Tobacws cigan-ttes average net _sednil price is abst 0-00 _per pack. British fmecican Tobacvo Skd befre the RTC_4p eajoin the __implmcatation ef See BS and Revene Mertormadums and _ Regulations. The _RT¢_uphe la she _constitrtionality of these laws. Whilst petition wae peachy _berfre. the Cour, _RA_4934 jok effect. 1p increased “the petitioners excise tne to £25.00 _ per ok. Bcamt_of his, petitioner Filed_o _Wtion to _tdmit fittached __.._Sugplenent_to_astai|_she constitutionally of _Ra_9.974__and_ payed for domward classification of Hs paduel{Ssues - ee Whethee or got Section M5 of “the NIC, oc_ameaded ty A 9334, _ | _or_classifcation fixer. pavsion violates the tqual_prtection and _unificmity of taxation clause of he Constitution a Rue ne : [ese tan dec at ots the tual pectin ond fiom of taxation clauses. = 7 The_classification is_consideed valid and reasonable provided tht : jG) it nes on substantial distinctions; (2) it is geemane. hehe. Purpose. of athe law, it applies all hinge ‘gt _to_beth__prsee and _fulue condition’ , and (4) it —applcs_equaly_e all hose_Lelonging she same clas: Under “the. basis i ‘cent [hate bela deiein yale nity | Some legitimate State _inderesh The _incfant _case,_ntther involves _@_suspect classification nor impinges 4 Sundamental right. The firs, shied and fourth requisites are sabe. te iting eid a te oe Se nae of precica ity, and_sxptdieney . That is, since _q new brand var _not_yet in wistence at the tine__of the passage of RA_£240,, “then Congress needed a uniform ane chanism + ix the, en eee eee hens tas tesh net i cnsttionaty Of the. assailed law inthe face of an _tguq] protectin challenge = i dn tara Conception, mesg bined _o fox, Tis nffoom ___ivhen__ it opemits with nt same ire_and effect in every place, wher, He _subjeA of Gb if fundInthe inshint case, “then is np question that “he classification Freee provision meets the geogenyhical vniformi hy req uiet mer} Ie canst the assailed \aw