Page 5 - ELT_1_1st April 2020_Vol 372_Part

2020 ] INDEX – 1st April, 2020 iii
Medical Equipment — Exemption on import of Electro Therapeutic
Apparatus (Theratron Phoenix Cobalt-60) cannot be denied for failure to
fulfill post import condition - Notification No. 64/88-Cus. ........... A22
Medical Equipment — There being no time-limit prescribed for production
of installation certificate, asking to furnish it after eight years of import
not justified — Notification No. 64/88-Cus. ................... A22
Money Credit Scheme — Utilization of accumulated credit for other
products, permissibility thereof on abolishing of aforesaid scheme? ..... A19
Peas Import — EXIM Notification’s retrospective application whether
sustainable? Trade Notice of DGFT dated 16-4-2019 stayed ........... A35
Refund of unutilized Cenvat credit whether admissible to tobacco
manufacturer who closed his business and surrendered Central Excise
registration? ..................................... A21
Sample test report given in absence of test memos whether reliable? ....... A28
Sample testing – Denial of request for re-testing of samples when initial test
report inconclusive, whether amounts to violation of principles of natural
justice? ........................................ A28
SEZ — Electrical energy cleared from SEZ to DTA or non-processing areas of
zone, whether liable to duty after 6-9-2010? ................... A20
Show cause notices issued on same issue by different officers, whether to be
transferred and adjudicated by the officer competent to decide the case
involving higher duty? .............................. A18
Tiles — Semi-finished tiles imported from China by Sri Lankan supplier who
after undertaking polishing and sizing exported to India, whether liable
to Anti-dumping duty under Notification No. 73/2003-Cus.? ......... A29
Tobacco — Product marketed as chewing tobacco by declaring description
on pouches as Chewing Tobacco Premium, whether classifiable under
Central Excise Tariff Item 2403 99 10? ...................... A28
Tobacco Powder (Snuff) — Classification as manufactured tobacco or
unmanufactured Tobacco, evidence thereof? .................. A29
Valuation (Central Excise) — Rule 9 of Central Excise Valuation
(Determination of Price of Excisable Goods) Rules, 2000, whether
applicable when clearances made to sister unit at a price at which similar
goods cleared to independent buyers? ...................... A31
Valuation (Central Excise) — Sales tax paid by using subsidy under VAT
Form 37B challans, whether includible in assessable value? .......... A23
Valuation (Central Excise) — Statement of buyer and co-accused not
presented for cross-examination, whether can be basis for
undervaluation? .................................. A25
Valuation (Customs) — Photocopies of export declarations filed before
foreign Customs authorities cannot be the basis for enhancement of
assessable value of imported goods when covering letter thereof not
produced by Revenue ............................... A34
Valuation (Customs) — Transaction value — Rejection and redetermination
thereof on establishing misdeclaration thereof sustainable ........... A33
Valuation (Customs) — Value of imported goods whether can be determined
based on value of identical goods imported from a different country?..... A24
Waste — Fatty acid, wax and gum arising during manufacture of refined
vegetable oil, whether treatable as waste and eligible to exemption under
Notification No. 89/1995-C.E.? .......................... A27
EXCISE LAW TIMES  1st April 2020  5