- 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 DGFT’s e-Bank Realisation Certificate (BRC) would be accepted for exports with LEO dated August 12, 2012 till March 31, 2014, except in case of specific intelligence or information of misuse subject to appropriate declaration by exporter on back of DGFT e-BRC
Circular No. 6/2017 - Cus dated February 28, 2017
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