- 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
- HC : Post-import lapses by importers don’t attract penalty on foreign exporter; Clarifies Department’s extra-territorial jurisdiction
DGFT prohibits import of reptiles, mink, fox and fur of Chinchila; However, allows free import of 'other furskins, whole, with or without head, tail or paws’ subject to Wildlife (Protection) Act 1972 and CITES; Accordingly, amends Import Policy of items classified under Chapter 41 & 43 of ITC (HS), 2012-Schedule-1
Notification No. 33/2-15-20 dated January 3, 2017
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