- 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
Ministry of Commerce requires National Security Clearance from Ministry of Home Affairs for setting up of SEZs; Proposals of foreign investment from countries of concern (contextual) in following areas require more due diligence in threat assessment - (a) Areas in vicinity of within 50 kms from LoC / LAC / International Border, and (b) Areas in the proximity of nuclear, space, defence installations or installations notified under Official Secrets Act
Notification No. F. 2/7/2016-SEZ dated December 19, 2016
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