- 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
'Wireless microphone sets / systems consisting of one or more wireless microphones / receiver’ classifiable under tariff item 8518 10 00 consequent to deletion of tariff line 8525 50 50, clarifies CBEC
Circular No. 09/2016-Customs dated Match 11, 2016
To download click here
 (1).PNG)
