- 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 clarifies that Cassia or Split Cassia is not to be imported with label of Cinnamon or Split Cassia (Cinnamon); Noting that Food Safety and Standards Authority of India (FSSAI) has taken appropriate action for those consignments which are under examination, issues clarification to sensitize officers under the jurisdiction of CBIC or those officers posted at non-FSSAI ports
Customs Instructions No. 16/2021 - Customs dated August 9, 2021
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