- 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 lays down procedure for exports through Foreign Post Offices located at Mumbai, Delhi & Chennai using e-commerce platform under Merchandise Exports from India Scheme (MEIS) under FTP 2015-20; States that any exporter holding valid IEC shall be permitted to export through e-commerce by filing a Postal Bill of Export (PBE), which shall contain a declaration for claiming MEIS benefit; Clarifies that a maximum of 10 shipments can be effected using single PBE, and invoice(s) would require to be attached; Since e-commerce shipments are time bound express shipments, CBEC directs Principal Commissioners / Commissioners to ensure speedy clearance of parcels and use of non-intrusive examination techniques such as x-rays for facilitating clearance
Circular No. 36/2016-Cus dated July 29, 2016
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