- 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 launches special drive from July 1, 2016 to September 30, 2016 to resolve pending drawback issues / queries where exporters have produced documents / replied to queries; Inter alia states that resolving EGM mismatch by Airlines should be made a continuous process via regular Trade Facilitation Committee meetings; New electronic RBI-BRC Module effective for exports from April 1, 2014 onwards obviates the need for routinely seeking realization certificates from Banks, clarifies CBEC
Circular F. No. 609/14/2014-DBK dated June 30, 2016
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