https://www.taxtmi.com/caselaws?id=761286 Revised ITC HS Codes 29214920 and 29215940, introduced to align customs classification with the Finance Act, 2019, were not expressly excluded from Appendix 3B, Table 2 of the MEIS schedule. The court found that the new tariff items were carved out from earlier entries and remained linked to them, while the later public notice and CBIC office memorandum supported continuity of coverage. On that basis, the communication denying export incentive on the ground that the revised codes fell outside the schedule was unsustainable, and MEIS benefit was held available for the relevant products up to 31.12.2020. 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 Revised ITC HS Codes 29214920 and 29215940, introduced to align customs classification with the Finance Act, 2019, were not expressly excluded from Appendix 3B, Table 2 of the MEIS schedule. The court found that the new tariff items were carved out from earlier entries and remained linked to them, while the later public notice and CBIC office memorandum supported continuity of coverage. On that basis, the communication denying export incentive on the ground that the revised codes fell outside the schedule was unsustainable, and MEIS benefit was held available for the relevant products up to 31.12.2020. Case-Laws Customs Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761286