- 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
Principal Director General or Director General of Central Excise Intelligence to have jurisdiction as ‘Principal Chief Commissioner’ or ‘Chief Commissioner of Central Excise’ over the Principal Commissioners of Central Excise / Commissioners of Central Excise, for exercising the powers of CBEC and for purpose of assigning cases for adjudication of show cause notices
Excise Notification No. 02/2015-CE(NT) dated February 10, 2015
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