- 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 simplifies the generation of ‘Rotation Number’ for vessels, develops a facility on ICEGATE for online application and self-generation of Rotation Number by Shipping Lines / Agents; Prescribes the details to be submitted in the web-form where upon authentication by the user using one-time password, Rotation Number would be generated
Circular No. 20/2017-Customs dated May 31, 2017
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