IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 16051 of 2021 FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MRS. JUSTICE MAUNA M. BHATT ==========================================================

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M/S DEEPAK NITRITE LIMITED Versus UNION OF INDIA & ORS.

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Appearance:

MR ANANDODAYA S MISHRA(8038) with MS HIMANSHI PATWA for the Petitioner(s) No. 1 MR PY DIVYESHVAR(2482) for the Respondent(s) No. 1,2,3 ==========================================================

CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MRS. JUSTICE MAUNA M. BHATT Date : 03/10/2024

ORAL JUDGMENT

(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)

1. Heard learned advocate Mr. Anandodaya S. Mishra for the petitioner and learned advocate Mr. P.Y. Divyeshvar for the respondents.

2. Rule returnable forthwith. Learned advocate Mr. P.Y. Divyeshvar waives service of notice of rule on behalf of the respondents.

3. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs:

“A. That this Hon'ble Court may be pleased to issue an appropriate a Writ of mandamus or a Writ in the nature of mandamus or any other appropriate Writ, order or direction under Article 226 of the Constitution of India, ordering and directing the Respondents, their officers 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.

"AA. 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 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 products at 2%, 3% or 5% in accordance with the Appendix 3B of Schedule 2 of the Scheme.

6. The petitioner was manufacturing products namely Diaminostilbene 2, 2- disulphonic acid (DASDA), Para Cumidine and 2 Ethyl Hexanol which were eligible for benefit of 2% prior to the revision of ITC HS Codes as per Table 2, Appendix-3B of the Scheme.

7. Table 2 of Appendix 3B of the Scheme provides for code wise classification of the reward rates prior to the revision of ITC HS Codes and the benefits availed by the petitioner for the products was in accordance with the said table as