- 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 updates list of specified goods, services, technologies under Special Chemicals, Organisms, Materials, Equipment and Technologies (SCOMET) category; Accordingly, notifies amendments / additions to categories 0, 3 & 4 of SCOMET list [Appendix 3 to Schedule 2 of ITC (HS) Classification of Export & Import Items]
Notification No. 05/2015-2020 dated April 29, 2016
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