- 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 TRA facility to be operated by RAs in case of procurement from SEZs explaining that process integration of SEZ online with ICEGate might take some time; Directs RA to issue ‘Certificate of supplies from SEZ' in respect of request on plain paper made along with application for authorization; Further, states that ‘Certificate of supplies from SEZ’ shall be accompanied with an authorization utilization status issued by relevant customs authorities; Partially modifies Policy Circular 19
Policy Circular No 21/2015-20 dated March 11, 2019
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