- 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 disallows benefit of Focus Market Scheme towards export item ‘Liquid Glucose’, under FTP 2009-14; Clarifies that all items under HS Code 1702 constitute “Sugar” as same lists “Other Sugar”; Hence, Liquid Glucose is “Sugar”, not “Maize Product” as claimed by trade & industry
Trade Notice No. 1/2016 dated April 7, 2016
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