- 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 calls for removal of cases from the Call Book and adjudication where issue involved has either been decided by SC / HC or where Board has issued new instruction or Circular clarifying the issue involved, subsequent to issue of order to transfer case to Call Book; States that a separate direction to take such cases out of Call Book should not be awaited and same applies to Central Excise, Customs and Service Tax cases
Circular No. 1028/16/2106-CX dated April 26, 2016
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