- 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
CBEC amends Shipping Bill (Electronic Declaration) Regulations, 2011 pursuant to RBI dispensing with SDF form in case of exports taking place through EDI ports vide Foreign Exchange Management (Export of Goods and Services) (Amendment) Regulations, 2015; Accordingly, incorporates declaration of foreign exchange remittances in lieu of SDF form in the Shipping Bill with immediate effect
Notification No. 46/2015-Cus (NT) dated May 18, 2015
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