- 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 defers date for mandatory RFID e-sealing to January 01, 2018 for movement of goods to and from Custom bonded Warehouses in order to enable establishment of infrastructure and procurement of seals by warehouse owners
Circular No. 41/2018-Customs dated October 30, 2018
To download click here
 (1).PNG)
