- 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 directs Customs officers to scrupulously follow extant instructions regarding import of bonafide gift items through Post / Courier; Such instructions issued in light of courier agencies refusing to book bonafide gift consignments for export to India citing non-clearance and embargo imposed on such gift-parcels by Indian Customs
Instruction F.No.450/179/2015-Cus.IV dated April 11, 2016
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