- 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 extends da te for mandatory electronic filing of Non-Preferential Certificate of Origin (CoO) applications through the Common Digital Platform to August 1, 2022; Apprises that while the exporters and NP CoO Issuing Agencies have the option to use the online system, the same shall not be mandatory and processing in manual/paper mode is allowed till August 1; Prescribes that after the said period, the issuing agencies who do not use the Online System for issue of NP CoOs will invite penal action and can be subject to ‘delisting' as an authorised agency; Hence, directs authorised agencies to sensitize the exporting community and their constituents regarding the Online system and its registration requirements well in time: DGFT
Trade Notice No. 04/2022-23 dated April 27, 2022
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