- 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 notifies surrender of registration and validity of registration of an Authorised Courier under Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010; Inserts Regulation 10A and 10B as also Form K regarding registration of an Authorised Courier; Issues Courier Imports and Exports (Electronic Declaration and Processing), Amendment, Regulations, 2021
Notification No. 85/2021- Customs (N.T.) dated October 27, 2021
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