- 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 warns field formations from proposing SLPs against unfavourable High Court orders in a routine manner; Reiterates that SLP before Apex Court under Article 136 of Constitution can be filed only when substantial question of law arises; Matters purely relating to the realm of appreciation of evidence, unless there is a gross perversity or illegality in appreciation of evidence by High Court, or on settled issues do not fall within the purview of special jurisdiction of Supreme Court
Instruction F.No 276/72/2016-CX.8A dated July 18, 2016
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