- 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 has imposed safeguard duty on imports of ‘Solar Cells, whether or not assembled in modules or panels’ falling under heading 8541 of Customs Tariff Act, for a period of 2 years; Accordingly, duty has been levied at 25% ad valorem minus ADD payable when imported during July 30, 2018 to July 29, 2019, at 20% ad valorem minus ADD payable when imported from July 30, 2019 to January 29, 2020, and at 15% ad valorem minus ADD during the period January 30, 2020 to July 29, 2020
Notification No. 1/2018-Cus (SG) dated July 30, 2018
To download click here
 (1).PNG)
