- SC : Mushroom-growing apparatus not agricultural machinery; Reiterates importance of chapter notes over trade parlance test
- AAR : Apple Watch Bands sold as ‘accessories’ not ‘parts of communication device’; Classifiable under Heading-9113
- SC : Copy of SC-judgment holding 'Fees' paid to speaker via booking-agent, not taxable as 'Event Management Service'
- SC : Copy of SC judgment holding Gazette publication as effective date for MIP on steel imports
- HC : Notification prescribing recovery of Clean-Environment-Cess in lieu of Statutory Procedure intra-vires; Upholds validity
CBIC notifies Manufacture and Other Operations in Special Warehouse Regulations, 2020.
Notification No. 75/2020- Customs (N.T.) dated August 17, 2020.
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