- 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 'Saturated Fatty Alcohols' from developing countries other than Malaysia, Thailand and Indonesia as notified under Sec 8B(6)(a) of Customs Tariff Act; SG duty imposed @ 20% for period of 200 days from the date of publication of this notification in Official Gazette
Customs Notification No. 03/2014-Cus (SG) dated August 28, 2014
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