- 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
Commerce Ministry amends SEZ Rules 2006 to substitute Rule 5A prescribing Infrastructure requirements relating to Information Technology, Bio-Technology, Research and Development Facilities, Fabless Semi-Conductor and Electronic manufacturing services; As per the amendment, such facilities shall ensure 24 hours uninterrupted power supply, reliable connectivity for uninterrupted and secure data transmission, central air-conditioning provision and ready to use, furnished plug and play facility for end users
Notification No. GSR 2(E) dated December 26, 2016
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