- 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
CBEC clarifies that “Transmission shafts / Power takeoff (PTO) shafts" to be classified under heading 8483 instead of headings 8432/8433 (dealing with agricultural/harvesting machinery) of Harmonised Customs Tariff by applying General Rules of Interpretation of Import Tariff; Directs pending assessments to be finalized accordingly
Customs Circular No. 02/2014-Customs dated January 9, 2014
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