- 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
CBIC assigns functions of Commissioner (Appeals), Kolkata to Commissioners of Central Excise & Central Tax at Aizawl, Dimapur and Imphal; They shall consider cases relating to appeals, as may be assigned by order of Principal Chief Commissioner / Chief Commissioner of Customs, Kolkata, filed on or before July 31, 2018 with Commissioner (Appeals)
Notification No. 70/2018-Cus (NT) dated August 3, 2018
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