- 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 reiterates that pending Advance Authorizations shall be redeemed basis the Sample Analysis Reports (SARs) furnished by Spices Board, Cochin as mentioned in the Policy Circular 5(2013)/2009-14; Clarifies that said Policy Circular was applicable in respect of all pending cases before the Norms Committee (NC) as well as future Advance Authorizations; Requests Regional Authorities (RAs) not to send applications to NC for fixation of ad-hoc norms; Further requires RA to ensure that while redeeming the cases, samples were drawn for entire export quantity
Policy Circular No. 12/2015-2020 dated August 28, 2019
To download click here
 (1).PNG)
