- 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
Central Govt permits export of potatoes, fresh or chilled, subject to Minimum Export Price (MEP) of US $ 450/MT; Amends Chapter 7 of Schedule 2 (Export Policy) of ITC (HS) Classification of Export & Import Items with immediate effect
Notification No. 85(RE-2013) / 2009-2014 dated June 26, 2014
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