- 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
- HC : Post-import lapses by importers don’t attract penalty on foreign exporter; Clarifies Department’s extra-territorial jurisdiction
CBIC amends the ‘The Courier Imports and Exports (Clearance), Amendment, Regulations,1998’ vide ‘The Courier Imports and (Clearance), Amendment, Regulations,2019’ which shall come into force on the date of their publication in the Official Gazette
Notification No. 16/2019-Cus (NT) dated February 27, 2019
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