- 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
- HC : Post-import lapses by importers don’t attract penalty on foreign exporter; Clarifies Department’s extra-territorial jurisdiction
DGFT amends import policy of 34 items under Chapter 29 and 30 of ITC (HS) 2017 to allow free import of such items subject to the condition of obtaining a No Objection Certificate (NOC) from Narcotics Commissioner, Gwalior before import of the item
Notification No. 39/2015-2020 dated October 03, 2018
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