- 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 defers date for mandatory self-sealing and use of RFID container seals (high-security seals) to November 1 in light of difficulties faced by trade associations in locating vendors of such seals; While existing practice may continue till such time, exporters are free to voluntarily adopt the new self-sealing procedure based on RFID sealing, if readers are in place at Customs station of export from October 1; Directs custodians of ICDs to facilitate the process of receiving handheld readers or installation of fixed readers
Circular No. 37/2017-Cus dated September 20, 2017
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