- 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 Customs Brokers Licensing (Amendment) Regulations, 2019 to amend Customs Brokers Licensing Regulations, 2018; Substitutes the terms ‘Directorate General of Performance Management (DGPM)” and “Directorate General of Performance Management’ with ‘National Academy of Customs, Indirect Taxes and Narcotics (NACIN)’; States that online written examination shall be conducted by NACIN in the first quarter of each calendar year where the intimation shall be sent individually to the applicants in advance before the date of examination and the result shall be declared preferably within one month of the date of examination; The applicant clearing the examination would be called for oral examination in the second quarter of the same calendar year, the result of which shall be declared in the month of July of the same calendar year
Notification No. 08/2019-Cus (NT) dated February 07, 2019
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