- 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
FinMin notifies provisions relating to Anti-absorption review, Initiation of investigation to determine absorption and Determination of Absorption under Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995; Inserts new Rule 29, 30 and 31; Issues Anti-dumping Duty on Dumped Articles and for Determination of Injury) Second Amendment Rules, 2021
Notification No. 84/2021- Customs (N.T.) dated October 27, 2021
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