- 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 clarifies that no Merchant Overtime (MOT) fee would be collected at Cargo Freight Stations (CFSs) exclusively attached to 24x7 ports for services rendered within the CFS; Same would bring MOT collections procedure at par with air side where shipping bills are free; Further, extends 24x7 customs clearance for all bills of entry and not just facilitated bills of entry
Circular No. 4/2017-Cus dated February 16, 2017
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