- 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 calls for training sessions on ongoing basis to equip authorized Customs Officers with procedural and legal requirements for clearance of food consignments at locations where Food Safety & Standards Authority of India (FSSAI) has provided delegation; FSSAI has offices in 6 cities covering 25 ICES locations; States that prior to clearance, Customs Officers posted in the shed should record in the system, the acceptance / rejection of consignments as part of examination report as this would help in carrying out risk analysis
Instruction F No 450-146-2015-Cus-IV dated August 31, 2016
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