- 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 apprises field formations & trade / industry the decision of Ministry of Environment, Forests and Climate Change that licenses of import of plastic and PET scrap issued under previous Hazardous Waste (Management, Handling and Transboundary Movement) Rules 2008 will be treated as valid documents; However, import will be limited to (i) those consignments which have arrived under valid licenses on Indian ports, (ii) consignments under valid licenses which are in transit from country of origin, (iii) quantity of import for which Letter of Credit has already been opened by valid license, and (iv) quantity of import for which advance has already been paid with documentary evidences (quantity would be limited to value of advance paid)
Instruction F.No. 401/26/2014-Cus-III(Pt.) dated September 30, 2016
To download click here
 (1).PNG)
