- 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
Central Govt revises All Industry Drawback rates of various products like leather articles, paper/paperboard, carpets/other textile covers, toys/games; Also, inserts new tariff items under 4 Chapters ; New rates to come into effect from January 25, 2014
Customs Notification No. 05/2014 - Cus (N.T) dated 21 January, 2014
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