- 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 notified Customs (Finalisation of Provisional Assessment) Regulations, 2018; Inter alia provides for time-limit and manner for submission of documents or information for the purpose of finalisation of provisional assessments ordered on or after the enforcement of said Regulations; Also prescribes time-limit of 2 months for assessment finalisation, and manner of such finalization, while stipulating a penalty for contravention of any provisions thereof
Notification No. 73/2018-Cus (NT) dated August 14, 2018
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