- 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 includes a new sub para in General Notes Regarding Import Policy Schedule I in ITC (HS) 2017, listing out Authorised officers to handle food import clearances at 150 food import entry points for items listed against 1515 HS codes of ITC (HS) 2017
Notification No. 57/2015-2020 dated February 10, 2021
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