- 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 prescribes application form for obtaining warehouse license under new Warehouse Licensing Regulations; States that such form is not required to be filed by existing licensees covered under the transitional provisions of Regulations; Form shall serve as a check list for obtaining information relevant for evaluation of applicant at one go and ascertaining facilities for security of goods available at proposed site; Clarifies that henceforth, renewal of warehousing license on annual basis shall not be required
Circular No. 26/ 2016 - Customs dated June 9, 2016
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