- 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
Pursuant to CBEC directions to withdraw Revenue appeals below revised monetary limits from HC / CESTAT, Central Govt notes mismatch in numbers reflected in few Chief Commissioners’ reports vis-a-vis datable available with Board; Accordingly, directs Chief Commissioners to re-examine each case file of appeal; Lists down zone-wise pending appeals, which show 15584 total cases before CESTAT and 3537 before HC
Customs Instruction dated January 28, 2016
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