https://www.taxtmi.com/caselaws?id=259567 Under a phased export incentive scheme, menthol and mentha oil products did not qualify merely because they broadly fitted an earlier general category. The Bombay HC held that entitlement depended on specific inclusion in Appendix 37A, and the petitioners became eligible only from 1 April 2007 when their value-added products were separately notified. The Court also rejected the Article 14 challenge, finding that the cut-off date reflected the scheme's staged policy design and was not arbitrary or based on hostile classification. The challenge to the policy circular therefore failed. 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 Under a phased export incentive scheme, menthol and mentha oil products did not qualify merely because they broadly fitted an earlier general category. The Bombay HC held that entitlement depended on specific inclusion in Appendix 37A, and the petitioners became eligible only from 1 April 2007 when their value-added products were separately notified. The Court also rejected the Article 14 challenge, finding that the cut-off date reflected the scheme's staged policy design and was not arbitrary or based on hostile classification. The challenge to the policy circular therefore failed. Case-Laws Customs Tue, 09 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259567