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2015 (5) TMI 441 - HC - CustomsBenefit of Vishesh Krishi Upaj Yojana scheme - exporters of Menthol and Mentha Oil - export of value added products under the description “Mentha Arvensis” - Classification of goods - Held that:- Inclusion of value added products were detailed in Appendix 37A of the Handbook. The relevant value added extracts of herbs were introduced in Appendix 37A under product code 11 and specifically 11.111, 11.112 and 11.113. On 1st April, 2008 with benefits due form 1st April, 2007. ‘Having considered all the facts and the relevant provisions, we find that Vishesh Krishi Upaj Yojana was introduced for incentivising exports in a phased manner. It is not as if every product which could be relatable to the items listed in 37A can qualify for export benefits. But only products that found mention in Appendix 37A qualified for export benefits - The petitioners’ were specifically granted benefit with effect from 1st April, 2007. This is evident from the Appendix which specifies dates of export from which benefit can be admissible. In case of diverse products different dates apply. For instance, in items covered under product Code 1 to 7, the relevant date was taken as 1st April, 2004. In chapter 33 of ITC (HS), Oleoresins specified in the list of items under product code 7A qualified for benefit from 1st April, 2005. Product code 8.106 only included the plant Mentha (Japanese pudina) (Mentha arvensis) which qualified for export benefit on 1st April, 2004. These did not in our view include the products derived from Mentha Arvensis. Mentha Arvensis, Linn (Mint, Pudina) covered by product code 08.432 qualified with effect from 1st April, 2004. The distinction drawn between product code 08.432 Mentha Arvensis (Mint, Pudina) and 08.438 described as Mintha Arvensis (Podina) itself makes it obvious that they are different variants of Mentha Arvensis covered by product code 08.106, 08.432 and 08.438. Petitioners’ specific products i.e. value added extracts of Mentha such as Menthol BP/USP, Menthol Crystal BP/USP, Mentha oil IP were covered by product code 11 and were undoubtedly, different from those covered by product code 08.106, 08.432 and 08.438. In addition, even within product code 11, we find different kinds of Mentha derived product. For instance, 11.114 refers to Menthone, 11.115 refers to Menthol liquid 11.116 refers to Mint Blend, 11.117 refers to Peppermint oil, 11.118 refers to Rectified peppermint oil, 11.119 refers to Spearmint, 11.120 refers to Cornmint oil, 11.121 refers to Dementholised peppermint oil and 11.122 refers to value mint, all of which qualified for benefits effective from 1st April, 2007. It is, therefore, not possible to accept the petitioners’ contention that their product qualified even earlier to their inclusion in product code 11. - Petitioners will not be entitled to benefits of the Yojana from 1st April, 2004 till 31st March, 2007 - Decided against assessee.
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