- 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 adds a new policy condition in Chapter 85 and 94 of ITC (HS) 2017, Schedule I (Import Policy) to enable random sampling of LED products notified under “Electronics and Information Technology Goods (Requirement of Compulsory Registration) Order, 2012”
Notification No. 32/2015-2020 dated September 17, 2020
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