https://www.taxtmi.com/caselaws?id=259567 Export incentive entitlement for menthol and mentha oil products arises only upon their specific inclusion in Appendix 37A, rather than from a broad association with earlier general product descriptions. The scheme operated through phased annual supplements, and earlier entries covered the plant or specified variants rather than finished value-added mentha products. Product code 11 separately introduced the relevant value-added products with benefits effective from 1 April 2007. The staggered effective date reflects the scheme's product-specific policy design and does not create arbitrary or hostile classification merely because related products were included earlier. Accordingly, benefits were unavailable before the specified effective date. en-us Tue, 09 Sep 2014 00:00:00 +0530 Thu, 14 May 2015 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259567 Export incentive entitlement for menthol and mentha oil products arises only upon their specific inclusion in Appendix 37A, rather than from a broad association with earlier general product descriptions. The scheme operated through phased annual supplements, and earlier entries covered the plant or specified variants rather than finished value-added mentha products. Product code 11 separately introduced the relevant value-added products with benefits effective from 1 April 2007. The staggered effective date reflects the scheme's product-specific policy design and does not create arbitrary or hostile classification merely because related products were included earlier. Accordingly, benefits were unavailable before the specified effective date. Case-Laws Customs Tue, 09 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259567