- 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 instructs field formations to closely monitor and ensure strict compliance of conditions given to claim immunity from fine / prosecution in settlement cases in terms of Section 32K(2) of Central Excise Act, as applicable to service tax and customs matters; Notes that conditions subject to which immunity is granted are not complied with by applicants in some cases, thereby rendering order of settlement void; Jurisdictional Commissioner to initiate proceedings (after intimating Settlement Commission) under relevant law in case of non-compliance
Instruction F. No. 275/29/2016-CX.8 A dated September 21, 2016
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