- 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 imposes safeguard (SG) duty on import of 'Seamless Pipes and Tubes' from developing countries other than China as notified under Sec 8B(6)(a) of Customs Tariff Act; SG duty imposed @ 20% for period Aug 13, 2014 to Aug 12, 2015, @ 10% for period Aug 13, 2015 to Aug 12, 2016, @ 5 % for period Aug 13, 2016 to Aug 12, 2017
Customs Notification No. 02/2014-Cus (SG) dated August 13, 2014
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