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xxiv EXCISE LAW TIMES [ Vol. 372
Valuation (Central Excise) (Contd.)
Prices to different buyers based upon quality of goods also cannot be
basis to allege undervaluation - Sections 4 and 4A of Central Excise Act,
1944 — Shri Krishna Industries v. Commissioner of C. Ex. & S.T., Vadodara-II (Tri. -
Ahmd.) ......................................... 121
— VAT subsidy received by appellant under Rajasthan Investment
Promotion Scheme in Form 37B for disbursement of subsidy but it was
utilized for payment of sales tax, whether the said amount can be
included in transaction value - By following the decision given in favour
of appellant in Shree Cement Ltd. [2019 (366) E.L.T. 900 (Tri. - Del.)] -
Impugned order set aside — Wonder Cement Ltd. v. Central Excise & Service Tax,
Udaipur (Tri. - Del.) ................................... 95
Valuation (Customs) - Food supplement containing beef imported with
paper without declaring/misdeclaring description/value - Value of such
goods based on value of identical goods imported from a different
country and applying Rules 3, 4 and 5 of Customs Valuation
(Determination of Value of Imported Goods) Rules, 2007, not sustainable
- However, value of food supplements not containing beef has to be
determined under Rule 7 ibid (deductive method) - Section 14 of
Customs Act, 1962 — Him Logistics Pvt. Ltd. v. Commr. of Cus., New Delhi ICD TKD
Export (Tri. - Del.) .................................... 109
VAT subsidy under State Government scheme not includible in Central
Excise valuation - See under VALUATION (CENTRAL EXCISE) ........ 95
Waste - Fatty acid, wax and gum arising during manufacture of refined
vegetable oil to be treated as waste and eligible to exemption under
Notification No. 89/95-C.E. — Ricela Health Foods Limited v. Commissioner of
Central Excise, Chandigarh (Tri. - Chan.) .......................... 142
Wax arising during manufacture of refined vegetable oil, exemption
admissible, it being waste - See under WASTE .................. 142
Writ jurisdiction - Existence of alternative remedy - Show cause notice
issued after more than two years from finalisation of assessment order,
and where there is change of opinion by issuance of show cause notice,
writ petition is maintainable - Article 226 of Constitution of India — Honda
Siel Power Products v. Union of India (All.) ......................... 30
Writ Order - Declaratory relief therefrom - Delay in filing petition - Decision
of High Court in earlier writ petition has already considered vires of
Notification No. 21/2002-Cus. as amended by clause 60 of Finance Bill,
2010 and Notification No. 91/2010-Cus. and granted limited relief upto
6-9-2010 by quashing proviso to said notification - Therefore, question of
giving a declaratory relief for further period qua those notifications based
upon the findings recorded in said decision does not arise - As regards
subsequent Notifications No. 12/2012-Cus. and No. 26/2012-Cus., these
were issued during pendency of previous petition which were not
challenged at relevant time - Even in this belated petition, these
notifications have not been challenged per se but only declaratory relief
based on previous judgment sought which cannot be granted as ibid -
Further since these subsequent notifications have not been challenged,
case cannot be taken up on merits also - Article 226 of Constitution of
India — Adani Power Ltd. v. Union of India (Guj.) .................... 60
Zarda Scented Tobacco vis-à-vis Chewing tobacco, classification of - See
under TOBACCO .................................. 145
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