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2020 ] INDEX - 1st April, 2020 xix
Medical Equipment (Contd.)
— imported under Notification No. 64/88-Cus., confiscation for not
producing installation certificate not sustainable - See under
CONFISCATION ................................... 88
Misdeclaration of value and description of food supplements, penalty
imposable - See under PENALTY ......................... 109
Money Credit Scheme - Accumulated credit on abolishing of scheme -
Utilization - Revenue in response to assessee’s communication denying
utilization of credit ibid on ground that credit could have been utilized
for specified products only and not for other products - HELD : Apex
Court in case of Dai Itchi Karkaria in 1999 (112) E.L.T. 353 (S.C.), and
subsequent judgments has held that Modvat credit could be utilised for
manufacture of any final product of same manufacturer - In view of
above, notwithstanding that aforesaid decision is not in respect of Money
Credit Scheme, department directed to consider petitioner’s request in
proper proceedings after hearing them and keeping in mind various
decisions of Apex Court and also decisions of this High Court on
aforesaid scheme - All issues kept open - Rule 57K of erstwhile Central
Excise Rules,1944 - Article 226 of Constitution of India — Rasoi Ltd. v. Union
of India (Cal.) ....................................... 56
Motor Spirit (MS) blended with small quantity of multifunctional additives
to make branded MS, activity not amounting to manufacture - See under
MANUFACTURE ................................. 137
Multifunctional additives - Motor Spirit (MS) blended with small quantity
of multifunctional additives to make branded MS, activity not amounting
to manufacture - See under MANUFACTURE .................. 137
Natural justice violated on denial of re-testing of samples - See under
SAMPLE TESTING ................................. 145
— violation on denial of cross-examination of Chemical Examiner for giving
two different reports - See under ADJUDICATION ............... 156
Non-utilisation of foreign exchange procured for completing import
procedure, Managing Director of Company liable for contravention - See
under FOREIGN EXCHANGE MANAGEMENT ACT, 1999 ........... 3
Parallel invoices having different format from the invoice format of the
assessee not reliable evidence of clandestine removal - See under
DEMAND ...................................... 121
PENALTY :
— for misdeclaration of value/description of food supplements
containing/not containing beef imported with paper imposable equal to
amount of duty evaded - Section 114AA of Customs Act, 1962 — Him
Logistics Pvt. Ltd. v. Commr. of Cus., New Delhi ICD TKD Export (Tri. - Del.) ......... 109
Power to draw samples of imported goods after release of goods on
provisional basis - See under SAMPLES ...................... 42
Provisional Assessment finalized and refund granted, demand of refund
without review of assessment order not sustainable - See under
DEMAND ....................................... 30
— Synthetic waste imported and cleared on provisional assessment, samples
cannot be drawn from factory after clearance of goods from Customs
area - See under SAMPLES ............................. 42

EXCISE LAW TIMES  1st April 2020  69