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The High Court held that the products Para Cumidine (ITC HS Code 2921 49 20) and Diaminostilbene 2, 2-disulphonic acid (DASDA) (ITC HS Code 2921 59 40) were part of Appendix 3B Table 2 of the MEIS scheme, and the revision of their ITC HS Codes through Notification No. 38/2015-2020 was merely to synchronize with the Finance Act (No. 2) of 2019. The Court observed that the annexures to the notification and the public notice No. 12/2015-2020 did not exclude these codes from the MEIS scheme. The reasons for denying the benefit were contrary to the notifications, which did not intend to exclude these products. The Court held that the contention of alignment with the Finance Act was untenable, as there was no change in the MEIS schedule for these items. The Court also rejected the objection regarding the discontinuation of the MEIS scheme, stating that the codes were not excluded from the scheme. Therefore, the petitioner was entitled to the MEIS benefit for these products until 31.12.2020.
The High Court held that the products Para Cumidine (ITC HS Code 2921 49 20) and Diaminostilbene 2, 2-disulphonic acid (DASDA) (ITC HS Code 2921 59 40) were part of Appendix 3B Table 2 of the MEIS scheme, and the revision of their ITC HS Codes through Notification No. 38/2015-2020 was merely to synchronize with the Finance Act (No. 2) of 2019. The Court observed that the annexures to the notification and the public notice No. 12/2015-2020 did not exclude these codes from the MEIS scheme. The reasons for denying the benefit were contrary to the notifications, which did not intend to exclude these products. The Court held that the contention of alignment with the Finance Act was untenable, as there was no change in the MEIS schedule for these items. The Court also rejected the objection regarding the discontinuation of the MEIS scheme, stating that the codes were not excluded from the scheme. Therefore, the petitioner was entitled to the MEIS benefit for these products until 31.12.2020.
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