- 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’s circular on roll out of Automated Out of Charge for AEO
Circular No. 01/2025-Customs dated January 1, 2025
CBIC’s circular on roll out of Automated Out of Charge (Auto-OOC) for Authorised Economic Operator (AEO) Tier-2 and Tier-3 clients from January 1, 2025; Outlines the criteria for BEs of AEO for Auto-OOC on web-based registration, apprises that Auto-OOC will be allowed on risk basis for the eligible BEs and option of ‘HOLD’ is provided in the Customs system in case of any intelligence.
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