- 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 issues clarification on Preparation of Minutes of Norms Committees (NCs) which shall include: (i) Export items , their ITS(HS)code(s) as far as feasible , Quantity UOM, FOB value (ii)Import items, their ITS(HS)code(s) as far as feasible, Quantity UOM, CIF value; Explains that in case of any amendments to ad-hoc norms, complete details needs to be inserted rather than indicating only amended portion to ensure transparency and usage of such ratified norms by other users of advance authorisations on repeat basis
Public Circular No. 14/2015-2020 dated December 27, 2018
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