- 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 (Judicial and Review Cell) directs all Chief Commissioners to send self-contained proposals for reconstitution of review committees and / or requests for extension of time period of review u/s 129D(3) of Customs Act, Sec 35E(3) of Central Excise Act and Sec 86(3) of Finance Act, atleast 21 days prior to last date of review alongwith reasons for the delay; States that last date of review should be prominently indicated in the proposal
CBEC Instruction F. No. 390/Review/49/2017-JC dated September 29, 2017
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