- 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 releases list of product groups witnessing decline in exports in 2012-13 vis-a-vis 2011-12 for re-fixation of average annual export obligation (EO) of EPCG Authorisations for 2012-13; List inter alia includes articles of apparel clothing, sunglasses, washing machines, bicycles; Regional Officers to consider all earlier Policy Circulars before issuing show cause against EO shortfall
FTP Circular No. 07(RE-2013)/2009-2014-Customs dated October 23, 2013
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