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TMI Blog2024 (11) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... entries which would not be applicable where rate is zero for exports made with effect from 01.01.2020 as those codes have ceased to exist with effect from 01.01.2020. On perusal of the Table B of the Notification No. 12/2015-2020 dated 10.07.2020 ITC HS Codes 29214920 and 29215940 are not notified. Therefore, it appears that Code Nos. 29214920 and 29215940 have continued to be part of Appendix-3B Table 2 of the scheme having old CTI 29214990 and 29215990 respectively. Reasons assigned for denial of the benefit are contrary to the Notification No. 38/2015-2020 dated 01.01.2020 read with public notice no. 12/2015-2020 dated 10.07.2020 which does not exclude HS Codes 29214920 and 29215940 as both the notifications are issued only with a view to syncronise the HS Codes with Finance Act (No. 2) of 2019. Appendix 3B Table 2 was introduced to MEIS Scheme from day one and on perusal of both the aforesaid notifications and public notice, there is no change in the said Table more particularly when items which were excluded are specifically stated in the notification and public notice. In that view of the matter, the contention raised on behalf of the respondent that after creation of specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any other appropriate writ directing the Respondent No. 2 and/or 3 for issuance of an appropriate Notification reinstating the benefits and appropriate refund along with applicable interest under the MEIS Scheme. B. And pass, such further order/orders for granting relief(s) as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case to meet the ends of justice C. That the Hon'ble Court may be pleased to issue and appropriate writ of mandamus or any other writ in the nature of mandamus or any other appropriate writ as excluding the products i.e Para Cumindine and DASDA classified under HS Code 29214921 and 29215940 retrospectively, even without expressed and categorical exclusion, under the Public Notice No. 12/2015-2020 dated 10.07.2020 as it being arbitrary, unlawful and violates Article 14 of Constitution of India. 4. Brief facts of the case are that the petitioner was beneficiary of Merchandise Exports From India Scheme(MEIS) introduced in the Foreign Trade Policy (FTP) for the period of 2015-2020 by the Ministry of Commerce and Industry. 5. The incentives under MEIS is calculated as a percentage of the Freight on Board (FOB) value of the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority to get the reward rates for the revised ITC HS Codes notified by Notification No. 38/2015-2020 and various email communications were made to respondent nos. 2 and 3. 16. On 06.08.2020, the petitioner made a representation to the respondent No. 2 with a request to notify the reward benefits for the revised ITC HS Codes which was replied by the respondent asking the petitioner to approach the Basic Chemicals, Cosmetics Dyes Export Promotion Council (CHEMEXCIL) which was set up by the Ministry of Commerce Industry, Government of India. 17. The petitioner thereafter by email dated 07.08.2020 requested the CHEMEXCIL for redressal of the grievances of notifying the revised ITC HS Codes to get the benefit of MEIS Scheme. 18. CHEMEXCIL by reply dated 11.08.2020 informed the petitioner that as advised by the DGFT, the matter with tariff unit CBIC, Department of Revenue is taken up and subsequently, the tariff unit had informed that the matter has been referred to DBK department for resolution since the CHEMEXCIL have been following up the TU/DBK department on several HS codes but did no receive any communication/reply in the matter. 19. The petitioner thereafter made various represe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and subordinates to issue a Trade/Public Notice for extending the benefit under MEIS for products namely Para Cumidine and Diaminostilbene 2, 2-disulphonic acid (DASDA) with their revised ITC HS Codes of 2921 49 20 and 2921 59 40 respectively and also to extend such export benefit in an expeditious manner. B. And pass, such further order/orders for granting relief(s) as this Hon ble Court may deem fit and proper in the facts and circumstances of the case to meet the ends of justice. 2. We have heard Mr. A.S. Mishra, learned advocate for the petitioner. According to him, after the running from pillar to post in different departments, the petitioner is before this Court seeking the extension of the benefit under the Merchandise Export India Scheme (MEIS). According to him, the representations made to respondents authorities including respondent No. 2 and 3 have not been responded to. The petitioner had lastly made several written communications to respondent No. 3, wherefrom no response has been received. 3. Issue notice for final disposal returnable on 23.12.2021. 4. Over and above the regular mode, direct service by way of E-mode or Speed Post is also permitted. 27. Pursuant to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing of MEIS benefits and for the first time respondents have taken the stand that it was excluded which was never implemented by the force of law or by way of a Trade notice. 34. It was therefore, submitted that from period 10.07.2020 there was no specific exclusion of the product under reference to deny the benefit of rebate under the scheme. 35. It was therefore, prayed that benefit under the scheme ought to have been extended to the petitioner for the period from 01.01.2020 onwards till the subsistence of the MEIS scheme. 36. On the other hand, learned advocate Mr. P.Y Divyeshvar for the respondent submitted that admittedly till the issuance of Notification No. 38/2015-2020, there is no mention of the product manufactured by the petitioner, to whom new ITC HS Code is given as per Appendix 3B, Table 2 of the Merchant Exports from India Scheme(MEIS) and accordingly, the petitioners are not entitled to the benefits of the MEIS from 1.01.2020 for the product except the product which is granted the benefit vide Public notice dated 10.07.2020 with effect from 1.01.2020 namely 2-Ethyl Hexanol. 37. It was further submitted that the Finance Act and amendment thereof are being introduced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 12/2015-2020 dated 10.07.2020 ITC HS Codes 29214920 and 29215940 are not notified. Therefore, it appears that Code Nos. 29214920 and 29215940 have continued to be part of Appendix-3B Table 2 of the scheme having old CTI 29214990 and 29215990 respectively. 44. In such circumstances, office memorandum date 28.12.2023 issued by respondent no. 3 Board is relevant which reads as under : Subject: Special Civil Application No. 16051 of 2021 filed in the matter of M/s Deepak Nitrite Limited v/s UOI and Ors, before the Hon'ble High Court of Gujarat at Ahmedabad. Please refer to email dated 21.12.2023 received from Sh. Parth Divyeshvar, Central Govt. Standing Counsel, High Court Complex, Ahmedabad, addressed to CBIC and DGFT (copy enclosed) on the subject above. 2. In this regard, it is hereby informed that new CTI 29214920 is carved out from old CTI 29214990 and new CTI 29215940 is carved out from old CTI 29215990. This is for kind information and further necessary action. 45. Considering the aforesaid office memorandum which is referred to by respondent No. 2 in communication dated 21.05.2024 to deny the benefit of MEIS Scheme for two products namely Para Cumidine and DASDA classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 214920 and 29215940 as both the notifications are issued only with a view to syncronise the HS Codes with Finance Act (No. 2) of 2019. 48. Appendix 3B Table 2 was introduced to MEIS Scheme from day one and on perusal of both the aforesaid notifications and public notice, there is no change in the said Table more particularly when items which were excluded are specifically stated in the notification and public notice. 49. In that view of the matter, the contention raised on behalf of the respondent that after creation of specific ITC HS Code for these products, alignment of MEIS Schedule was done with Finance Act (No. 2) of 2019 is not tenable as there is no change in the MEIS schedule so far as these two items are concerned. 50. The next objection raised by the respondent is with regard to MEIS Scheme stands discontinued with effect from 01.01.2021 and therefore, no benefit can be given to the petitioner and the decision of DGFT is final and binding on all matters relating to interpretation of policy and provisions in the handbook of procedure etc., is also not tenable in view of the fact that at no point of time Codes No. 29214920 and 29215940 have been excluded from the schedule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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