- 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
- HC : Post-import lapses by importers don’t attract penalty on foreign exporter; Clarifies Department’s extra-territorial jurisdiction
CBEC posts Shri Palash Bhoyar (Deputy Commissioner, Central Excise, Raigad), Shri Vagish Kumar Singh (Deputy Commissioner, Central Excise, Trivandrum) and Shri Vidyut Vikas (Deputy Commissioner, Customs, Ahmedabad) at the Enforcement Directorate on deputation basis, for a period of 3 years
Office Order No. 31/2017 dated February 15, 2017
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