- 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
CBEC clarifies that rice par-boiling machine and dryer to be classified under Central Excise Tariff Heading (CETH) 8419 instead of CETH 8437; Said machines cannot be called as composite machines / multi-purpose machines meriting classification under CETH 8437; Above clarification issued pursuant to Delhi CESTAT ruling in Jyoti Sales Corporation
Excise Circular No. 982 / 06 / 2014 – CX dated May 15, 2014
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