- 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 extends benefit of EPCG Scheme in respect of import of (i) Pre-fabricated Polyurethane Foam (PUF) panels/doors permitted for use in Chilled Rooms and Cold Storages for pre frozen and frozen marine products and (ii) Furniture & fixtures, flooring materials and furnishing material permitted for hospitals
Public Notice No. 61/2015-2020 dated December 18, 2018
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