- 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 sensitizes field formations for preventing use of non-genuine transferable duty credit scripts / duty free import authorizations (DFIA); Reiterates inter alia that at pre-registration stage, field formations shall verify the genuineness from issuing authority through fast & reliable means and Customs Houses shall not do verification when scrip / DFIA is simultaneously received online through electronic transmission from DGFT; Calls for verification of not more than 5% randomly selected scrips for which EDI shipping bills details shall be viewed in-house without seeking documents from exporter; Where Customs Houses are not required to verify, registration should be ensured within 3 hours of presentation of reward scrip, and in other cases, a norm of registration within 1 day, excluding time taken at end of the Issuing Authority, should be adopted
Circular No. 12/2016-Cus dated March 28, 2016
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