- 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 advises that the daily quantum of crushed and de-oiled GM (genetically modified) Soya cake is being published on the CBIC website for the benefit and convenience of the importers; Issues advisory in relation to crushed and de-oiled GM soya cake clarifying relaxations in applicability of provisions in Para 6 (b) of General Notes Regarding Import Policy Schedule-I (Imports) of the ITC (HS)2017, Schedule I (Import Policy)
Instruction No. 22/2021- Customs dated October 27, 2021
To download click here
 (1).PNG)
