- 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 proposes changes in Standard Unit Quantity Code (UQC) against HS Code in Customs Tariff of India for declaration in Bills of Entry/Shipping Bill; Invites suggestions / comments from trade on listed changes by January 15, 2014
Customs F.No.528/69/2012-STO (TU) dated December 23, 2013
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