- 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
Government notifies fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nuts, Gold and Silver; Provides that Import tariff on gold is at USD 533 per 10 gms and silver is USD 608 per kg; Notifies change on Tariff Value (USD Per Metric Tonne) on other 8 items such as Crude Palm Oil at 937, RBD Palm Oil at 982, Others – Palm Oil at 960, Crude Palmolein at 995, RBD Palmolein at 998, Others – Palmolein at 997, Crude Soya bean Oil at 1257 and Brass Scrap (all grades) at 4555
Notification No. 84/2022-Customs (N.T.) dated September 30, 2022
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