- 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 allows specified quantities of eggs, potatoes, onions, rice, wheat flour, sugar, dal, stone aggregators and river sand as indicated in Table at para 1, for export to Republic of Maldives under bilateral trade agreement between India and Maldives during the period 2021-22, 2022-23 and 2023-24; Clarifies that export of the aforesaid items will be exempt from any existing or future restriction/prohibition
Notification No. 14/2015-2020dated July 12, 2021
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