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2020 ]                      INDEX -  1st April, 2020                   ix
               Beef (Contd.)
               — Food supplement containing beef, valuation thereof on import - See under
                  VALUATION (CUSTOMS)  ............................  109
               Bill of Entry  not submitted  even after procuring foreign exchange,
                  Managing Director  of Company  liable for contravention - See under
                  FOREIGN EXCHANGE MANAGEMENT ACT, 1999 ............... 3
               Blending Motor Spirit (MS) and HSD with small  quantity of
                  multifunctional additives to make  branded MS/HSD not amounting to
                  manufacture - See under MANUFACTURE  ...................  137
               Bulk container - Refilling of imported ink from bulk container to small
                  packs and re-labelling such small packs not amounting to manufacture -
                  See under MANUFACTURE  ............................ 96
               Call book transfer of SCN resulting in delay in adjudication, SCN quashed -
                  See under ADJUDICATION ............................. 52
               Cash refund of unutilized credit admissible to tobacco manufacturer who
                  closed his business and surrendered  Central Excise registration - See
                  under REFUND/REFUND CLAIM ......................... 81
               C.B.E. & C. Circular No. 67/98-Cus., dated 14-9-1998 - See under EXIM  ...... 14
               C.B.E. & C. Circular No. 74/99-Cus., dated 5-11-1999 - See under EXIM  ...... 14
               C.B.E. & C. Circular No. 49/2000-Cus., dated 22-5-2000 - See under EXIM  ..... 14
               C.B.E. & C. Circular No. 38/2003­Cus., dated 6-5-2003 - See under EXIM ...... 14
               C.B.E. & C.  Circular No. 1053/2/2017-CX, dated 10-3-2017 - See under
                  ADJUDICATION ................................... 46
               CENTRAL EXCISE ACT, 1944 :
               — Section 2(f) - See under MANUFACTURE  ................ 96, 137, 172
               — Section 2(h) - See under SALE ............................ 14
               — Section 3(1) - See under EXIM ...........................   14
               — Section 4 - See under VALUATION (CENTRAL EXCISE) ............  121
               — Section 4A - See under VALUATION (CENTRAL EXCISE) ...........  121
               — Section 5A(1) - See under EXIM ..........................   14
               — Section 9D - See under DEMAND .........................  129
               — Section 11A - See under DEMAND  ................ 30, 30, 96, 121, 129
                       — See also under TOBACCO POWDER (SNUFF) .............  156
               — Section 11B - See under DEMAND  ......................... 30
                       — See also under REFUND/REFUND CLAIM  ............... 81
               — Section 33 - See under ADJUDICATION  .................  46, 52, 156
               — Section 33A - See under ADJUDICATION  ................... 46, 52
               — Section 35E - See under DEMAND  ......................... 30
               CENTRAL EXCISE NOTIFICATIONS :
               — Notification No. 214/86-C.E. - See under JOB WORK  ..............  172
               — Notification No. 89/95-C.E. - See under WASTE .................  142
               — Notification No. 8/97-C.E. - See under EXEMPTION  ............... 14
                       — See also under EXIM  ...........................   14
               — Notification No. 21/97-C.E. - See under EXEMPTION ............... 14
                       — See also under EXIM  ............................ 14
                                    EXCISE LAW TIMES      1st April 2020      59
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