- 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 further rationalizes revised simplified procedure for fixation of brand rates; Inter alia dispenses with requirement of submitting original duty paying documents for endorsing/defacement by Verifying Officer during post-facto checking stage, except to the extent of random cross-verification of not more than 5% originals of self-attested copies of total duty paid documents
Circular No. 54/2016-Cus dated November 23, 2016
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