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xiv EXCISE LAW TIMES [ Vol. 372
DTA clearance by EOU for job work whether amounts to Sale - See under
SALE ......................................... 14
— of goods manufactured on basis of job work, scope of - See under EXIM .... 14
— scope of exemption Notification No. 8/97-C.E. - See under EXEMPTION ... 14
DTA removal of electricity generated in SEZ, exemption not admissible - See
under SPECIAL ECONOMIC ZONE ....................... 60
Duty paid on exempted goods amount to reversal of credit - See under
DEMAND ...................................... 172
Electricity generation in SEZ, exemption not admissible on removal to DTA
- See under SPECIAL ECONOMIC ZONE .................... 60
Electricity import - Country specific exemption cannot be extended to
import from other countries - See under EXEMPTION ............. 60
Electro Therapeutic Apparatus (Theratron Phoenix Cobalt-60), a medical
equipment, exemption not deniable for violation of post import condition
- See under MEDICAL EQUIPMENT ....................... 88
Encoders, modulators and multiplexer - Classification - Adjudicating
authority classified the goods under Heading 8517 of Customs Tariff Act,
1975 not under Heading 8528 ibid and set aside the demand for extended
period - Revenue filed appeal only against the issue of setting aside of
demand - HELD : Appeal has already been decided on merits in favour
of assessee by this Tribunal vide Final Order No. A/12699/2018 so,
appeal filed by Revenue do not sustain and hence dismissed - Customs
Tariff Act, 1975 — Commr. of Cus., Ahmedabad v. Modern Communication and
Broadcast Systems Pvt. Ltd. (Tri. - Ahmd.) ......................... 80
Evidence - 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
— Third Party Evidence cannot be relied for alleging clandestine removal -
See under DEMAND ................................ 129
— Undervaluation of SS Flats, demand not sustainable in absence of cogent
evidence - See under DEMAND .......................... 129
Exemption admissible to Job worker on filing of undertaking by principal
under Notification No. 214/86-C.E. - See under JOB WORK .......... 172
— DTA clearances by EOU - Benefit of Notification No. 8/97-C.E. as
amended by Notification No. 21/97-C.E. - Conditions to be fulfilled - (i)
Finished products, rejects and waste or scrap specified in Schedule to
Central Excise Tariff should be produced or manufactured in 100% EOU
or a free trade zone; (ii) said finished products to be manufactured
wholly from raw materials produced or manufactured in India; (iii)
finished goods allowed to be sold in India under and in accordance with
sub-paragraphs (a), (b), (c), (d) and (f) of paragraph 9.9 or of paragraph
9.20 of EXIM Policy, 1997-2002 — Commr. of C. Ex., Nagpur v. Universal Ferro &
Allied Chemicals Ltd. (S.C.) ................................ 14
— not admissible on DTA removal of electricity generated in SEZ - See
under SPECIAL ECONOMIC ZONE ....................... 60
— on import of electricity - Country specific exemption - General
admissibility - Petitioner cannot take benefit of Notification No. 9/2016-
Cus., as NIL rate of duty prescribed therein is country specific i.e. import
of electricity from Nepal and Bhutan - Article 226 of Constitution of India
— Adani Power Ltd. v. Union of India (Guj.) ........................ 60
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