- 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 discontinues with issue of physical copy of Advance/EPCG authorisations issued on or after March 01, 2019 by Regional Authorities (RA) in respect of EDI ports in order to improve ease of doing business and improve online transactions; Explains that applicants will continue to apply for advance/EPCG Authorisations on DGFT website and no hard copies would be issued while advising Exporters to print/save Authorisation at every stage (fresh issue or amendment) for record/future use; Emphasizes that RA would ensure that all data/information relating to AA/EPCG is transmitted to DGFT server at the end of the day through ECOM client server while any amendment made in AA/EPCG will be done by RA in T+2 working days; Further, if the applicant intends to procure goods from domestic sources it shall request for issue of Invalidation/ARO which shall be done by RA on T+2 working days to ensure data transmission to DGFT/Customs server without any error; Clarifies that no TRA facility under Advance/EPCG authorizations shall be issued from March 01, 2019 onwards while explaining that if an applicant chooses a non EDI port as Port of Registration while filing application for Advance /EPCG authorisations, existing system of printing of authorisations on security paper would continue
Policy Circular No. 19/2015-2020 dated February 14, 2019
To download click here
 (1).PNG)
