- 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 prescribes procedure for redemption / regularisation of EPCG export obligation defaults under Amnesty Scheme before March 31, 2014; Regional Authority to issue closure letter on receipt of customs duty & interest payment evidence from intending applicants; Where cases have been adjudicated / pending adjudication and where appeal has not been / has been filed, applicants to produce copy of closure letter to Adjudicating Authority / Appellate Authority respectively
FTP Circular No. 8(RE-2013)/2009-2014 dated October 25, 2013
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