9911796707
TMI Blog2025 (1) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner, stated to be engaged in the business of manufacturing car seat covers and also exporting them, has filed this writ petition aggrieved by the refusal to extend certain benefits claimed by it under the Merchandise Exports from India Scheme (MEIS). 2. The Government of India came out with MEIS pursuant to the foreign policy 2015-20 so as to promote the export of notified commodities which were manufactured within the country. As per the afore Scheme, the petitioner contends that it was eligible for certain rewards at various percentages of the export realization value. The list of products which were eligible under the afore Scheme was also notified. The petitioner contends that under table 2 of Appendix 3B of the MEIS as notified, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve heard Sri. Raj Kannan, the learned counsel for the petitioner and Sri. Suvin R. Menon, the learned Central Government Counsel for the respondents. 5. The short issue arising for consideration in this writ petition is as regards the entitlement for the benefit under the MEIS. There is no dispute as regards the benefits available under the Scheme. The dispute is only regarding the goods exported. The petitioner had obtained registration as an SSI unit with reference to car seat cover and steering cover, made up of textile fabrics and cotton handloom fabrics. As against the above, the respondents contend that the car seat covers are essentially made up of textile fabrics and hence should fall under Chapter 63. Chapter 63, it is true, is wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor vehicle/car seat. It is also noticed that the afore findings of the CEGAT were accepted by the Central Exercise Department, which is produced as Ext. P17. Similarly, the Director General of Foreign Trade has also accepted the afore classification as seen from Ext. P20. Likewise, Ext. P25 communication is issued by the 6th respondent, accepting the classification as seat covers as covered under 87089900 irrespective of whether made up of textile or not. While issuing Ext. P25, the orders of CEGAT referred to above are seen relied on. 8. From all the above, I am of the opinion the petitioner's products, which are exported as above are to be classified under serial No. 4558 having HS 87089900 as contended by it. I also notice the judg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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