- 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
- HC : By a 2:1 majority, invalidates Water Cess on hydropower generation as ultra vires
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