- 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
- HC : Post-import lapses by importers don’t attract penalty on foreign exporter; Clarifies Department’s extra-territorial jurisdiction
Commerce Ministry prohibits import of ‘GSM mobile handsets’ with duplicate / fake International Mobile Equipment Identity (IMEI) and ‘CDMA mobile handsets’ with duplicate / fake Electronic Serial Number (ESN) / Mobile Equipment Identifier (MEID); Amends Import Policy Condition under ITC (HS) 4 digit code 8517 of Chapter 85 of ITC (HS) 2012 Schedule – 1 (Import Policy)
FTP Notification No.107/(RE-2013)/2009-2014 dated January 16, 2015
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