- 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 clarifies that the Board has decided to continue the operations under section 65 in public bonded warehouses up to January 31, 2019, in respect of such operations and for such operators, who had been permitted such facility by the jurisdictional authorities as on date of issue of Circular 38/2018-Customs dated October 18, 2018
Circular No. 53/2018-Customs dated December 28, 2018
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