- 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 amends the pre-figured alpha numeric codes in CESTAT Appeal Forms to capture new Commissionerates created consequent to Cadre Restructuring; In Commissionerates where more than 999 orders are being passed, number of boxes (meant for order number) increased from 3 to 4 to accommodate an order number exceeding 999; Also increases total number of boxes given for alpha numeric code from 21 to 22; New alpha-numeric series to be effective from January 1, 2015
Customs Circular No. 991/15/2014-CX dated December 17, 2014
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