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- 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 notifies Customs On-Arrival Movement for Storage and Clearance Regulations
Notification No. 11/2025-Customs (N.T.) dated February 17, 2025
CBIC notifies Customs (On - Arrival Movement for Storage and Clearance at Authorised Importer Premises) Regulations, 2025; These Rules shall apply to importer who is recognised as Authorised Economic Operator under Tier II or Tier III status; Other eligibility conditions include (i) Having a designated place demarcated within already licenced warehouse under section 58 or under section 58A of the Customs Act, 1962 (ii) licenced bonded warehouse where designated place is demarcated has permission under section 65 of the Customs Act, 1962 and (iii) resultant goods pertain to goods classified under headings 8517-8548.
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