- 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 notifies revised All industry Rates (AIRS) of duty drawback vide Notification 95/2018 Customs NT dated December 06,2018 which would come into force on December 19,2018; Also discusses about the salient features of Revised AIR ; Further states to ensure proper due diligence to prevent misuse and need for scrutiny to prevent excess drawback arising from mismatch of declarations made in Item Details and the Drawback Details in a shipping bill; Also mandates to give supplementary report on the basis of representation made after the revised rates are notified ; Representaion to be submitted latest by December 31,2018 along with supporting document, if the rates are higher than the rates provided
Circular No. 52/2018-Cus dated December 12, 2018
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