- 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 clarifies the provision of Special Chemicals, Organisms, Materials, Equipment and Technologies (SCOMET) export authorization for "Stock and Sale", and frames procedure to be followed while seeking permission for re-export/re-transfer of SCOMET items by stockist entity to ultimate end-user; Interalia states ‘Stockist’ refers to entity abroad to whom SCOMET items are originally exported by Indian principal/ wholly owned subsidiary and stockist entity should be a subsidiary/ principal company abroad of the Indian exporter; Also states that export shall be permitted only from principal company/wholly owned subsidiary in India to their subsidiaries/principal company abroad basis End Use cum End User certificate from the latter for ‘stock & sale’ purposes
Public Notice No. 07/2015-2020 dated May 17, 2017
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