- 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 amends Export Manifest (Aircraft) Regulations, 1976 to provide inter alia that pre check-in passenger manifest shall be delivered 12 hours before the departure of the flight and the final passenger manifest shall be delivered 15 minutes before leaving or taking off from the port of embarkation in India; Further, the manifests shall be transmitted electronically to the Indian Customs
Notification No. 107/2016-Cus (NT) dated August 11, 2016
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