- 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 circular on enabling voluntary payment electronically on ICEGATE e-payment Platform
Circular No. 27/2024-Customs dated December 23, 2024
CBIC clarifies that ICEGATE e-Payment Platform has been enabled with electronic collection of Voluntary/Self-Initiated Payments (SIP); Apprises that this facility will replace the TR-6 payments and enable the users to generate self-initiated challan for voluntary payments and then make payments through the ICEGATE e-payment platform without any approval from Customs officers; Sets December 31, 224 as the last date to accept payments through manual TR-6 challans, unless approved by the Pr. Commissioner/Commissioner of Customs.
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