- 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 allows import of – (a) capital goods such as general-purpose agricultural tractors, stationary diesel engines, irrigation pumps, animal driven implements and threshers for cereals, (b) tea, coffee and pepper, (c) coconut, areca nut, oranges, lemon, apple and pears, (d) garlic, peas and all other vegetables with duty of more than 30%, (e) all spices with duty more than 30%, (f) all oil seeds, and (g) natural rubber, using duty credit scrips under MEIS; Accordingly, removes all items from Appendix 3A of HBP which were earlier not permitted
Public Notice No. 24/2015-2020 dated July 26, 2018
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