- 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
All Customs Cargo Service Providers (CCSPs) / Custodians to provide separate space for fumigation and storage of fumigated rice and peanut cargo to avoid cross contamination from untreated goods/commodities; Commissioners of Customs must ensure immediate and scrupulous compliance; Compliance report to be submitted by August 14, 2013
Customs Instruction F.No. 450/19/2005- Cus IV dated July 23, 2013
To download click here
 (1).PNG)
