- 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
Pursuant to SC judgment, DGFT notifies that all claims of Target Plus Scheme Scrips for the exports made in the year 2005-06 must be placed before concerned Zonal Committees; Zonal Committees to scrutinize claims to ascertain genuineness of exports by exercising due diligence; Validity period of additional / fresh TPS scrips shall be 24 months from the date of issue; Rate of entitlement to be considered as per the original provisions of said Scheme
Notification No. 6/2015-20 dated May 8, 2017
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