- 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 Chairman urges Chief Commissioners / Principal Commissioners / Commissioners to give widespread publicity to Indirect Tax Dispute Resolution Scheme bearing in mind that same is applicable to declarations made upto December 31, 2016; Directs them to personally monitor cases pending before Commissioner (Appeals) in their respective jurisdiction and send a progress report on a monthly basis in prescribed format
D.O.No. 113/Chairman(CBEC)/2016 dated July 22, 2016
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