- 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 clarifies that in case of removal of goods from customs station for deposit into a warehouse, container / means of transport (closed trucks) should be affixed with a one-time lock (serially numbered bottle seal) by proper officer at the customs station; Further, the number alongwith date / time of affixation should invariably be endorsed on bill of entry and transport document; Commissionerates to immediately make arrangements for procuring serially numbered one-time locks
Circular No.17 / 2016-Cus dated May 14, 2016
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