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Gum arising during manufacture of refined vegetable oil, exemption
admissible, it being waste - See under WASTE .................. 142
HSD blended with small quantity of multifunctional additives to make
branded HSD, activity not amounting to manufacture - See under
MANUFACTURE ................................. 137
Imported goods - Power to draw samples of imported goods after release of
goods on provisional basis - See under SAMPLES ................. 42
— remained uncleared even after procuring foreign exchange, Managing
Director of Company liable for contravention - See under FOREIGN
EXCHANGE MANAGEMENT ACT, 1999 ..................... 3
Ingots - Lead ingots to make lead alloys for making batteries obtained by
converting from unrefined ingots, activity amounts to manufacture - See
under MANUFACTURE .............................. 172
Ink imported, its refilling from bulk container to small packs and re-
labelling such small packs not amounting to manufacture - See under
MANUFACTURE .................................. 96
Installation certificate’s non-production is not a ground to confiscate
imported medical equipment - See under CONFISCATION ........... 88
Interpretation of statute - Definition - Definition of one statute having a
different object, purpose and scheme cannot be applied mechanically to
another statute — Commr. of C. Ex., Nagpur v. Universal Ferro & Allied Chemicals Ltd.
(S.C.) .......................................... 14
— Interpretation of provision/section - Due weightage to be given to each
and every word used in statute — Commr. of C. Ex., Nagpur v. Universal Ferro &
Allied Chemicals Ltd. (S.C.) ................................ 14
— Plain and literal interpretation to be adhered to — Commr. of C. Ex., Nagpur v.
Universal Ferro & Allied Chemicals Ltd. (S.C.) ........................ 14
Invoices - Parallel invoices having different format from the invoice format
of the assessee not reliable evidence of clandestine removal - See under
DEMAND ...................................... 121
Job work clearance by EOU to DTA units whether amounts to Sale - See
under SALE ...................................... 14
— Exemption - Raw material after processing returned to supplier -
Principal manufacturer filed an undertaking before the Department for
discharging the duty on manufactured goods, thus condition under
Notification No. 214/86-C.E. fulfilled - Therefore, the benefit of
Notification No. 214/86-C.E. cannot be denied — Commr. of C. Ex. & Service
Tax, Jammu & Kashmir v. Gravita Metals (Tri. - Chan.) ................... 172
— manufactured goods on DTA clearance by EOU, scope of - See under
EXIM.......................................... 14
Lead ingots to make lead alloys for making batteries obtained by converting
from unrefined ingots, activity amounts to manufacture - See under
MANUFACTURE ................................. 172
Limitation for demand - Extended period when applicable/inapplicable -
See under DEMAND ................................. 96
Managing Director of Company - 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
EXCISE LAW TIMES  1st April 2020  67