- HC : Notification prescribing recovery of Clean-Environment-Cess in lieu of Statutory Procedure intra-vires; Upholds validity
- Tribunal : PepsiCo’s ‘Nimbooz’, ‘Slice’ and ‘Tropicana’ taxable as fruit drinks at 4%/5.5% KVAT, not 14%/14.5%
- SC : ‘Sharbat’ deriving identity from fruit content, is fruit drink; Applies common-parlance, essential-character test
- HC : Test report not invalid merely because samples tested in two labs; Upholds DRI seizure
- SC : Copy of SC-judgment quashing demand on 'Naphtha' predominantly used for fertilizer-production despite partial non-fertilizer use
Expert Column
 Ripples of SC Verdict in Westinghouse Saxby Farmer – An AnalysisR. Parthasarathy (Advocate-on-Record, Supreme Court) |
 India-EFTA- A Milestone on India’s Reconstructed FTA PathwayAshutosh Nath (General Manager, Tradewin) |
 Karnataka High Court Eases VCF’s Burden - The ‘CARRY’ Saga Bites the Dust?Smita Bhandari (Partner, Ernst & Young LLP) |
 Standard Input Output Norms (SION) for Customs under DGFTCA. Yash Shah (Partner, HNA & Co. LLP) |
 Interim Budget 2024: Game of ExpectationsManoj Mishra (Partner, Grant Thornton Bharat LLP) |
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