- 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 amends Notification 52/2003 Customs dated March 31, 2003 dealing with exemption to specified goods imported or procured from a Public Warehouse or a Private Warehouse appointed or licensed, u/s 57 or 58 of said Customs Act or from international exhibition held in India for specified purposes
Notification No.79/2018 - Customs dated December 05, 2018
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