- 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 updates Chapter 4 of FTP 2015-20; Accordingly, in case of supplies to projects in India under deemed export category or projects abroad, Export Obligation period of Advance Authorisation shall be co-terminus with contracted duration of project execution or 18 months whichever is more; No Duty Free Import Authorisation will be issued for an input where SION prescribes Actual user condition and / or Appendix 4J prescribes pre-import condition for such input
Notification No. 42/2015-20 dated March 21, 2017
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