- 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 informs importers that application for grant of import license / authorization for restricted items may only be deposited at Regional Authority’s office, after paying the applicable fees; While submitting their application at DGFT HQ, if they do attach copy of fee paid, same will not be processed and no import authorization will be issued; States, application fee as prescribed in Appendix 2K of FTP 2015-20 is the processing fee, which must be paid
Trade Notice No. 22/2018 dated December 11, 2017
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