- 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 announces development of online AEO programme Digitization with the launch of online AEO website under the aegis of DIC for online filing and processing of AEO T1 applications; Explains that for ensuring seamless transition, it has been decided to continue with manual filing and processing of AEO T1 applications up to March 31, 2019
Circular No. 51/2018-Customs dated December 07, 2018
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