- 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 notifies that Principal Chief Commissioners/Chief Commissioners shall have territorial jurisdiction (region wise) over Principal Commissioners / Commissioners, Commissioners (Appeals) & Commissioner (Audits); Further, Principal Commissioners / Commissioners to have territorial jurisdiction over Commissioners (Appeals), Commissioner (Audits) and Central Excise Officers subordinate to them
Notification No. 13/2017-CE dated June 9, 2017
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