- 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 mandates filling of column 15 of ANF 2D for applicants seeking relaxation of FTP/HBP provisions while making online application, clearly bringing out the relaxation being sought mentioning the relevant para of FTP/HBP; Clarifies that applications received without this column duly filled in would be treated as incomplete and will be rejected
Trade Notice No. 43/2018-19 dated December 31, 2019
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