- 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
DGFT directs all regional officers to re-fix the annual average export obligation for EPCG Authorizations for the year 2014-15 for products showing decline in exports in 2014-15; Accordingly, clarifies that reduction if any in Export obligation for EPCG Authorizations should be appropriately endorsed in the licence file of the office of Regional Authorities as also in Amendment Sheet to be issued to the EPCG Authorisation holder
Policy Circular 4/2015 dated December 16, 2015
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