- 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 50/2017 customs dated June 30, 2017; Prescribes that “Batteries for electrically operated vehicles, including two and three wheeled electric motor vehicles” falling under Chapter 8507 shall be taxable at 5%; Substitutes Entry 525 dealing with Electrically operated vehicles imported as a Knocked Down kit; Inserts entry 526A to provide duty rates for Electrically operated vehicles imported as a Knocked Down kit and in any other form; Explains that Lithium Ion cell for use in Lithium ion accumulator other than battery pack of cellular mobile phone and power bank shall be taxed at 5%
Notification No.03/2019 - Customs dated January 29, 2019
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