- 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 amends Import Policy of Aviation Gasoline under Exim Code 27101219 in ITC (HS)2017 Schedule-I (Import Policy) to “Free” subject to actual user condition; However, Policy condition will be inapplicable for import of Aviation Gasoline by flying clubs who will be responsible for safety norms of the items for the industry
Notification No. 51/2015-2020 dated January 08, 2019
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