- 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 on requirement of documents for online IEC applications; Explains that IEC shall be issued in firm’s name while the person/individual submitting the application on behalf of the firm is the applicant; Clarifies that mobile no and email ID of the applicant shall be used for verification and subsequent log in and both cannot be changed simultaneously at any point of time
Trade Notice No. 39/ 2015-2020 dated December 12, 2018
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