- 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 Import Manifest (Aircraft) Regulations, 1976 to provide inter alia that passenger manifest shall be delivered within 15 minutes of the closure and departure of the flights from port of embarkation outside India; Further, the manifests shall be transmitted electronically to the Indian Customs
Notification No. 108/ 2016-Cus (NT) dated August 11, 2016
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