- 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
- HC : Post-import lapses by importers don’t attract penalty on foreign exporter; Clarifies Department’s extra-territorial jurisdiction
CBEC rescinds Circulars prescribing monetary limits with respect to drawing of samples for the purpose of grant of drawback and giving exemptions from sampling requirements in certain situations; States that export shipments shall continue to be subjected to appropriate treatment in terms of risk criteria provided in Risk Management System (RMS); Wherever export consignments are selected for assessment or examination, officer not below rank of Assistant / Deputy Commissioner of Customs would determine the need to draw sample on merits of each case; Customs may draw samples in case of any specific intelligence or doubt of misuse, fraud, states CBEC
Circular No. 47/2017-Cus dated November 27, 2017
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