- 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
Finance Ministry lists down the changes and clarifications in respect of excise duty on jewellery; Gives a brief summary of amendments made vide various Notifications to existing Tariff and Non-Tariff Notifications and issuances of new rules namely the Articles of Jewellery (Collection of Duty) Rules, 2016; Also summarises the clarifications and instructions issued by way of Circulars
D.O.F.No. 354/25/2016-TRU (Pt. 1) dated July 26, 2016
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