- 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
- HC : Post-import lapses by importers don’t attract penalty on foreign exporter; Clarifies Department’s extra-territorial jurisdiction
DGFT notifies the proforma of Undertaking in the form of Legal Agreement to ensure the monitoring of return of SCOMET items allowed to be exported for the purpose of repair/replacement/demo/display/exhibition/tender/RFP/RFQ/NIT
Public Notice No. 63/2015-2020 dated February 18, 2020
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