- 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 rolls out Project Import Module in ICES to overcome the difficulties faced due to manual processing; Project Import Module shall cover registration of a project and generation of a Project number, bond registration, filing of provisional BE’s with item wise debits, finalization of the provisional BEs and re-crediting of the bond; Detailed advisory on the filing of import declarations including necessary information for the benefit of trade will follow; All live projects currently and hereafter be compulsorily registered in the system; Project registration and bond registration may be started immediately and all project registrations should be completed before September 15, 2019 and filing of BE under Project Import on ICES should be mandatory from September 16
Circular No 27/2019-Customs dated September 03, 2019
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