- 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 directs Customs field formations to scrupulously follow prescribed export procedure at the time of processing AIR duty drawback shipping bills under EDI system; Where higher composite AIR claimed without corresponding "CENVAT Credit Non-availment Certificate", shipping bills must necessarily be amended to show lower rate of AIR duty drawback, before moving to Let Export Order stage
Customs Instruction F No. 609/156/2013-DBK, dated March 13, 2014
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