- 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
Advance/EPCG license holders defaulting in meeting Export Obligation (EO) can regularise their case on payment of customs duty with interest by March 31, 2014; Customs duty proportionate to EO fulfilled must be paid in cash / debit to duty credit scrips, if any; However, interest must not exceed customs duty payable and be paid only in cash
FTP Public Notice No. 22(RE-2013)/2009-2014 dated August 12, 2013
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