- 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 advises e-filing of messages during Sea Cargo Manifest Regulation extension
Circular No. 02/2025-Customs dated January 17, 2025
CBIC’s circular on implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR), advices that given that the implementation has been extended as an interim measure, the e-filing of messages should be done in the format as prescribed in SCTMR during the time frame also.
To download click here




