- 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 notifies an online procedure for online filing and transfer of Advance Authorization(s) and EPCG Authorization(s) from the earlier entity to the new entity; In view of the requirement of transfer of export obligation(s)/contingent liability(s)/Advance Authorization/EPCG Authorization in case of amalgamation/de-merger/acquisition/insolvency process; Outlines detailed steps for new processes and informs taxpayer to refer to Help manual and FAQs on DGFT website: DGFT Trade Notice
Trade Notice No. 14/2021-22 dated August 04, 2021
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