- 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
Central Govt modifies policy conditions for import of apple under EXIM code 0808 10 00 of Chapter 8 of ITC (HS), 2012 Schedule 1 (Import Policy); Accordingly, free import of apples is allowed only through Nhava Sheva port
Notification No. 21 /2015-2020 dated September 14, 2015
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