- 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 notifies procedure for claiming Duty Credit Scrips under Chapter 3 of FTP 2009-14 for shipments where LEO date is upto March 31, 2015 but date of export is on or after April 1, 2015; Clarifies that such shipments shall be incentivized with Chapter 3 benefits as were available under earlier FTP and in all such cases, LEO date shall be treated as date of export; Applications for claiming benefit shall be filed before March 31, 2017, says DGFT while waiving late fee
Public Notice No. 48/2015-20 dated December 29, 2016
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