- 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
Export of cotton, cotton yarn, and exports subject to Minimum Export Price / Duty ineligible for Duty Credit Scrip under Focus Market Scheme with immediate effect; Benefit of Incremental Export Incentivisation Scheme for 2013-14 restricted to scrip of Rs 1 Cr, subject to greater scrutiny of excess claims; Export of such products not to be taken for computation of entitlement / export performance under IEIS
FTP Notification No. 43 (RE-2013)/2009-2014 dated September 25, 2013
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