- 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
CBIC allows field formations to directly forward samples of items short listed by CRCL that cannot be tested in their laboratories to the Commissionerate empaneled laboratories for testing purpose; Notes that lack of testing facilities of certain goods in Revenue Laboratories is causing delay of clearance of goods; Prescribes process to be followed highlighting that said procedure shall not be applicable in case where Partner Government Agencies themselves draw the sample; Requests Commissioners of Customs to issue suitable Public Notice for guidance of all concerned
Circular No. 43/2017-Cus dated November 16, 2017
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