- 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 clarifies that two entries, HS Code 30036000 and 30046000 dealing with anti-malarial active principles used in medicaments containing artemisinin (INN) for oral ingestion are eligible for Merchandise Exports from India Scheme (MEIS) benefits for exports made in period January 1, 2017 to December 31, 2020 at the rate of 3%; Amends MEIS schedule
Public Notice No. 18/2015-20 dated July 27, 2021
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