- 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 mandatory additional qualifiers in import declarations in respect of coking/ non-coking coal
Circular No. 24/2024-Customs dated December 23, 2024
CBIC issues circular on the additional qualifiers in respect of coking/ non-coking coal import; Provides that they are being proposed in terms of the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018, which would need to be declared at the time of filing of import declarations w.e.f December 15, 2024; Elucidates that the declaration of additional qualifiers would improve quality of assessment and intervention and increase facilitation
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