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2020 ] INDEX - 1st April, 2020 xi
Classification of Chewing tobacco vis-à-vis Zarda Scented Tobacco - See
under TOBACCO .................................. 145
— of encoders, modulators and multiplexer - See under ENCODERS,
MODULATORS AND MULTIPLEXER ....................... 80
— of Manufactured vis-à-vis unmanufactured Tobacco - See under
TOBACCO POWDER (SNUFF) .......................... 156
Cogent evidence - Clandestine removal of goods not established with cogent
evidence, demand not sustainable - See under DEMAND ........... 121
— Fraudulent availment of Cenvat credit by replacing new material with
bazar scrap, credit not deniable in absence of cogent evidence - See under
CENVAT CREDIT ................................. 129
Competent officer - Show Cause Notices issued on same issue answerable to
different adjudicating authority to be transferred and adjudicated by the
officer competent to decide the case involving higher duty - See under
ADJUDICATION ................................... 46
Confiscation - Food supplements containing beef being prohibited for
import liable to absolute confiscation - However, food items not
containing beef when misdeclared in value and description liable to
confiscation with option to redemption on payment of duty - Section 111
of Customs Act, 1962 — Him Logistics Pvt. Ltd. v. Commr. of Cus., New Delhi ICD
TKD Export (Tri. - Del.) ................................. 109
— Import of medical equipment under Notification No. 64/88-Cus. - Failure
to produce installation certificate not a ground to confiscate imported
equipment when there is no allegation of non-installation thereof -
Section 111 of Customs Act, 1962 — Keshlata Cancer Hospital Pvt. Ltd. v. Commr.
of Cus. (Import), Mumbai (Tri. - Mumbai) .......................... 88
CONSTITUTION OF INDIA :
— Article 226 - See under EXEMPTION ........................ 60
— See also under MONEY CREDIT SCHEME ................ 56
— See also under SPECIAL ECONOMIC ZONE ............... 60
— See also under WRIT JURISDICTION ................... 30
— See also under WRIT ORDER ....................... 60
Conversion of unrefined lead ingots into refined lead ingots to make lead
alloys for making batteries amounts to manufacture - See under
MANUFACTURE ................................. 172
Country specific exemption on import of electricity cannot be extended to
import from other countries - See under EXEMPTION .............. 60
Cross-examination of buyers whose statements relied for alleging
undervaluation not conducted, order not sustainable - See under
VALUATION (CENTRAL EXCISE) ........................ 121
— of Chemical examiner who gave two different reports denied, natural
justice violated - See under ADJUDICATION .................. 156
CUSTOMS ACT, 1962 :
— Section 14 - See under VALUATION (CUSTOMS) ................ 109
— Section 18 - See under SAMPLES .......................... 42
— Section 111 - See under CONFISCATION .................. 88, 109
— Section 114AA - See under PENALTY ...................... 109
— Section 144 - See under SAMPLES .......................... 42
EXCISE LAW TIMES  1st April 2020  61