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xvi EXCISE LAW TIMES [ Vol. 372
Drawback (Contd.)
Excise Duties and Service Tax Drawback (Amendment) Rules, 2006 —
Skyline Exports v. Deputy Commr. of Cus. (EDI-Drawback), Chennai (Mad.) .......... 254
— Export of leather jackets, allegation of overvaluation in order to claim
higher drawback not established - See under VALUATION (CUSTOMS) ... 257
DRI Alert Circular’s reliance in adjudication, scope of - See under
ADJUDICATION .................................. 206
DTA supplier paying Central Excise duty on SEZ supplies, refund not
admissible to SEZ unit/developer - See under SPECIAL ECONOMIC
ZONE ........................................ 266
Enhancement of value on basis of contemporary imports of similar goods
from same supplier by PSU when not sustainable - See under
VALUATION (CUSTOMS) ............................. 279
Evidence - Hot-rolled steel plates (non-alloy) - Contemporary imports by
PSU when not reliable evidence for enhancement of value - See under
VALUATION (CUSTOMS) ............................. 279
Excess duty paid on import of machinery as part of turnkey project, refund
not deniable on ground of unjust enrichment - See under
REFUND/REFUND CLAIM ............................ 194
Excisability of goods, appeal not lying with High Court - See under
APPEAL TO HIGH COURT ............................ 220
Exemption admissible on manufacture of laundry soap with aid of gas - See
under POWER .................................... 281
Exemption notification, scope of interpretation - See under
INTERPRETATION OF STATUTES ........................ 281
Export of leather jackets, allegation of overvaluation in order to claim higher
drawback not established - See under VALUATION (CUSTOMS) ....... 257
Factory Act, 1948 - See under POWER ........................ 281
Foreign currency - Scope of redemption on confiscation - See under
REDEMPTION FINE ................................ 249
Foreign Exchange Management Act, 1999 - See under REDEMPTION FINE ... 249
Gas used in manufacture of laundry soap, exemption admissible - See under
POWER ....................................... 281
Hot-rolled steel plates (non-alloy) - Contemporary imports by PSU when
not reliable evidence for enhancement of value - See under VALUATION
(CUSTOMS) ..................................... 279
Import of goods at port not authorised for such goods - Transshipment to
authorised port - Beauty and Make-up preparations imported via port
not authorised for import of such goods - Transshipment of imported
goods to ports where import of such goods allowed - Goods imported by
assessee were not banned goods - Confiscation of the same set aside
along with redemption fine and penalty - Department to allow
transshipment of said goods from ICD, Dadri to ICD, Tughlakabad or
ICD, Patparganj suitable to Customs organization at cost borne by
importer - On transshipment, Customs Authorities to examine subject
goods for clearance to home consumption - Sections 111, 112 and 125 of
Customs Act, 1962 — Zerogravity Aesthetics LLP v. Commissioner of Customs (Noida),
Dadri (Tri. - All.) .................................... 303

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