CENEX UPDATE – 07.08.2020

CX - Existence of common director in two companies, or both sharing common premises & facilities is insufficient to infer that both companies are related entities: CESTAT

ST - Activity of providing consultancy & advice to Indian Council of Agricultural Research to help develop standardized methodology, qualifies as Scientific and Technical Consultancy Services: CESTAT

Cus - If importer has entered into agreement with foreign supplier for purchase of 'Gum Arabic', then in purchase invoice, supplier cannot give a general description as Natural gum - Benefit of exemption notification 96/2008-Cus not available: CESTAT