https://www.taxtmi.com/caselaws?id=761286 Gujarat HC ruled that petitioner was entitled to MEIS scheme benefits for Para Cumidine (ITC HS Code 29214920) and Diaminostilbene-2,2-disulphonic acid (ITC HS Code 29215940) until 31.12.2020. The court held that revision of ITC HS Codes through Notification No. 38/2015-2020 was merely to synchronize with Finance Act (No. 2) of 2019, not to exclude these products from MEIS benefits. The products remained part of Appendix 3B Table 2 of MEIS scheme as the new codes were carved out from old codes without substantive change to eligibility. en-us Thu, 03 Oct 2024 00:00:00 +0530 Wed, 11 Jun 2025 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761286 Gujarat HC ruled that petitioner was entitled to MEIS scheme benefits for Para Cumidine (ITC HS Code 29214920) and Diaminostilbene-2,2-disulphonic acid (ITC HS Code 29215940) until 31.12.2020. The court held that revision of ITC HS Codes through Notification No. 38/2015-2020 was merely to synchronize with Finance Act (No. 2) of 2019, not to exclude these products from MEIS benefits. The products remained part of Appendix 3B Table 2 of MEIS scheme as the new codes were carved out from old codes without substantive change to eligibility. Case-Laws Customs Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761286