- 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
- HC : Post-import lapses by importers don’t attract penalty on foreign exporter; Clarifies Department’s extra-territorial jurisdiction
CBIC issues instruction for making health certificates of exporting country compulsory for import of Milk and Milk products, pork and pork products and fish and fish products from November 1, 2022; Directs necessary action that may be taken to sensitize officers: CBIC Instruction
CBIC Instruction No. 18/2022 dated August 12, 2022
To download click here
 (1).PNG)
