- 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
CESTAT instructs that Demand Draft / Pay Order submitted towards appeal / application fee must be valid for 60 days on date of submission; States that scrutiny, rectification of defects, forwarding DD / PO for clearance consume considerable time
Circular F. No. 14/CESTAT/MISC/2013-14 dated July 20, 2016
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