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xii EXCISE LAW TIMES [ Vol. 372
CUSTOMS NOTIFICATIONS :
— Notification No. 64/88-Cus. - See under CONFISCATION ............ 88
— See also under MEDICAL EQUIPMENT ................. 88
— Notification No. 21/2002-Cus. - See under SPECIAL ECONOMIC ZONE ... 60
— See also under WRIT ORDER ....................... 60
— Notification No. 73/2003-Cus. - See under TILES ................. 143
— Notification No. 96/2009-Cus. - See under MANUFACTURE .......... 172
— Notification No. 25/2010-Cus. - See under SPECIAL ECONOMIC ZONE ... 60
— Notification No. 91/2010-Cus. - See under WRIT ORDER ............ 60
— Notification No. 12/2012-Cus. - See under SPECIAL ECONOMIC ZONE ... 60
— See also under writ ORDER ........................ 60
— Notification No. 26/2012-Cus. - See under writ ORDER ............. 60
— Notification No. 9/2016-Cus. - See under EXEMPTION ............. 60
CUSTOMS TARIFF ACT, 1975 :
Chapter/Heading/Sub-heading/Tariff Item
— 2716 00 00 - See under SPECIAL ECONOMIC ZONE ............... 60
— 8517 - See under ENCODERS, MODULATORS AND MULTIPLEXER ..... 80
— 8528 - See under ENCODERS, MODULATORS AND MULTIPLEXER ..... 80
CUSTOMS VALUATION (DETERMINATION OF VALUE OF
IMPORTED GOODS) RULES, 2007 :
— Rule 3 - See under VALUATION (CUSTOMS) .................. 109
— Rule 4 - See under VALUATION (CUSTOMS) .................. 109
— Rule 5 - See under VALUATION (CUSTOMS) .................. 109
— Rule 7 - See under VALUATION (CUSTOMS) .................. 109
CVD paid on ink imported in bulk container, Cenvat credit not admissible
as refilling and repacking in small containers not amounting to
manufacture - See under CENVAT CREDIT ................... 96
Declaratory relief under orders passed in writ proceedings when cannot be
extended in further proceedings - See under WRIT ORDER ........... 60
Definition of one statute cannot be applied mechanically to another statute -
See under INTERPRETATION OF STATUTE................... 14
Delay in filing petition, effect of - See under WRIT ORDER ............. 60
DEMAND :
— Cenvat credit - Credit utilized for payment of duty on final product -
Revenue’s case that the goods manufactured by appellant are exempted
from duty therefore, not entitled to Cenvat credit - In view of the decision
reported in 2013 (294) E.L.T. 203 (Bom.), when activity not amounts to
manufacture, the payment of duty shall be the amount of reversal of
Cenvat credit - So, demand not sustainable — Commr. of C. Ex. & Service Tax,
Jammu & Kashmir v. Gravita Metals (Tri. - Chan.) ...................... 172
— Clandestine removal and undervaluation - Third Party Evidence - Said
demand has been confirmed only on basis of certain loose slips/pages
resumed from third party i.e. consignment agent - No reliance can be
placed on these loose sheets as name of appellant is not mentioned on
them - Further, statement of said consignment agent also not reliable
EXCISE LAW TIMES  1st April 2020  62