- 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
CBEC notifies Shahebganj and Haldibari in Cooch Behar, West Bengal as Land Customs Stations (LCSs) for purposes of clearance of baggage of Indian enclave dwellers coming from Bangladesh to India through specified routes; Said Notification shall remain effective till November 30, 2015
Notification No. 111/2015-Customs (N.T) dated November 18, 2015
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