- 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
CBEC instructs field officers to follow guidelines contained in Ammonium Nitrate Rules, 2012 for import/export of ammonium nitrate; Further Customs Commissioners to ensure that consignment of Ammonium Nitrate cleared only in bagged form and not in loose form
Customs Instruction F. No.450/37/2014-Cus. IV dated March 5, 2014
To download click here
 (1).PNG)
