Circular regarding mandatory pre-deposit of duty or penalty for filing appeal.  Instructions regarding issue of summons in Central Excise and Service Tax matters.  24x7 Customs clearance extended to 13 more airports and to 14 more sea ports.  Merging of Commercial invoice and packing list.  Simplification of Customs procedures for shipping.  Export and Import of Currency limit enhanced.  Re-export of goods imported under bonafide mistake.  Collection of anti-dumping duty beyond the validity period.  New jurisdictions notified for certain Commissioners and Principal Commissioners of Central Excise and Service Tax by amending Notification No. 20/2014 – ST dated 16.09.2014 &  Notification No. 27/2014 - CE (NT) dated 16.09.2014.  Basic Excise Duty (BED) on petrol (both branded as well as unbranded) and diesel (both branded as well as unbranded) increased.  Excise Exemption for Bunker Fuels for use in ships – extended.  Excise duty increased on Petrol & High Speed Diesel.  Notification No.12/2012-Cus dated 17.3.2012 amended to extend zero customs duty on chickpeas (gram) upto 31st March, 2015.  Notification No. 10/2008-Customs, dated 15th January, 2008 amended.  Notification No. 60/2011 – Customs, dated 14th July 2011, amended.  Customs Exemption for Bunker Fuels for use in ships - extended.  Srinagar (Tripura) border is added as another border haat through which the goods can be imported.  Tariff Value of Gold, Silver and oils increased.  Imposition of Sales tax retrospectively on processing and supplying of Photographs, Photo Prints and Photonegatives held to be Constitutionally valid - State of Karnataka vsM/s Pro Lab & Ors - 2015 TIOL 08 SC CT LB.  Cord wire connecting the main switch with the instrument would not fall under the category of "electrical goods" and should be treated as "electronic goods" - KG Products vs Joint Commissioner (CT) - 2015 TIOL 177 HC MAD CT.  Clarification of Commercial Tax Department classifiying Women's Horlicks as not a 'milk product' quashed ...Glaxo Smithkline Consumer Healthcare Ltd vs CTO - 2015 TIOL 126 HC MAD VAT.  Additional Sales tax - Delayed payment of tax – Interest & Penalty not to be charged in absence of charging provision in Additional Sales Tax Act - S.Gurunathan V Deputy Commercial Tax Officer, Thirupathur & Anr - 2015 77 VST 45 (Mad).  Dealer paying input tax credit for June 2006 neither claiming rebate in returns filed in July 2006 nor filed revised Return within 6 months claiming rebate - Not entitled to claim beyond 6 months - State of Karnataka V Centum Industries Private Limited - 2015 77 VST 117 (Kar).  Air compressors sold by dealer through its distributors would not cease to be capital goods - Elgi Equipments Ltd V Deputy Commissioner (CT), Fast Tract Assessment Circle-I, Coimbatore - 2015 77 VST 223 (Mad).  Assessing Authority rejecting returns and resorting to Best Judgment Assessment under VAT law - Assessee claiming no local sales and contending turnover estimated under VAT Act bad in law - Legality of estimation not considered by Tribunal on the ground such contention not raised before lower authorities is not justified - Ahmed Kabeer V State of Kerala - 2015 77 VST 388 (Ker).   The exclusion of services of maintenance and repair of motor vehicles under Section 65 (64) extends to service and maintenance of parts of motor vehicle as well - CCE vs Kuttukaran Trading Ventures - 2015 TIOL 07 SC ST LB.  Requirement of 7.5% of disputed tax as pre-deposit would not apply to a case where application for stay has been pending before tribunal as on date of passing of Finance Act 2014 -KV Raghunathan Pillai vs CCE - 2015 TIOL 131 HC KERALA ST.  Pendency of writ petition does not stand on same footing as pendency of appeal, which is continuation of lis and can be relied upon to claim the benefit of section 14 of Limitation Act, 1963 for excluding the period spent in pursuing the matter before High Court for the purpose of filing of appeal before an appellate authority - Flemingo (Duty Free Shop) P. Ltd. Vs Commr. of Cus.(Appeals), Mumbai-I - 2015 (315) ELT 321 (Bom.)  DGFT has no power to either amend or alter any provision of FTP so as deny benefit of served from India scheme to Indian subsidiaries of foreign companies - Yum Restaurants India Pvt Ltd vs UOI - 2015 TIOL 225 HC DEL CUS.  Levy of service tax under Airport service applies to all services provided inside or related to Airport and not to be restricted to only taxable services specified under other clauses of Section 65 (105) - Airport Authority of India vs CST - 2015 TIOL 148 CESTAT DEL.  A person cannot be treated as aggrieved party under Section 86 of the Finance Act, so as to intervene in appeal proceedings filed by an assessee merely on the ground that such person is recipient of service and that the assessee in appeal demanded service tax from them on contract involved in litigation before CESTAT - Karikkal Port Pvt Ltd vs CCE - 2015 TIOL 07 CESTAT MAD.  Rebate under Notification 12/05-ST not to be denied for reason of delayed filing of declaration - Crest Premedia Solutions Private Ltd vs CCE - 2015 TIOL 147 CESTAT MUM.  ISD can distribute credit availed during period prior to date of registration as ISD - Pricol Ltd vs CCE - 2015 TIOL 184 CESTAT MAD.  Service tax paid in respect of insurance for retired employees is an eligible input service -Reliance Industries Ltd vs CCE - 2015 TIOL 181 CESTAT MUM.  Interest accruing to the landlord on lumpsum security deposit collected while providing renting of immovable property service is not primafacie additional consideration for renting service -Kochar Properties Pvt Ltd vs CST - 2015 TIOL 179 CESTAT MAD.  Extended period under Section 73 is invokable even if penalty under Section 78 is waived under Section 80 of Finance Act 1994 -Ajmnani Jaspal Singh vs CCE - 2015 TIOL 166 CESTAT AHM.  Credit attributable to subsequent month can be used for payment of excise duty for previous month - Andhra Cements vs CCE - 2015 TIOL 02 CESTAT BANG.  Rule 16 of CE Rules 2002 does not require maintenance of any records on goods returned - CCE vs Amco India Ltd - 2015 TIOL 128 CESTAT DEL.  When goods are for official use by UNICEF only a certificate from the U.N. body to that effect is sufficient to grant the said exemption and no approval by Govt. of India is stipulated -Studio Printall Private Ltd vs CCE - 2015 TIOL 213 CESTAT DEL.  Excise duty paid on clearance of goods from factory but goods stored at transporter warehouse and delivered subsequent with addition of handling charges. Assessable value for purpose of excise duty to include such handling charges as sale takes place at premises of customer -Balmer Lawrie Van Leer Ltd vs CCE - 2015 TIOL 127 CESTAT MUM.