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Classification arrived by department and upheld by Commissioner
(Appeals) to be consistent with relevant chapter heading and notes and
also general interpretative rules for classification - Classification of
impugned goods under Tariff Item 2102 20 00 of Customs Tariff Act, 1975
correctly arrived at by Revenue — Zymonutrients Pvt. Ltd. v. Commissioner of
Customs, Chennai (Tri. - Chennai) ............................ 458
EPCG Licence - Natural justice violated on rejecting request of extension of
EPCG Licence without personal hearing - See under EXIM ........... 330
Ethanol blended with Motor Spirit not amounting to ‘manufacture’ - See
under MANUFACTURE .............................. 414
Evidence establishing clandestine removal of goods, demand sustainable -
See under DEMAND ................................ 321
— for clandestine removal, scope of applicability and extent of Section 9D(1)
of Central Excise Act, 1944 - See under DEMAND ................ 321
— of Gold smuggling not established by department, confiscation not
sustainable - See under GOLD SMUGGLING .................. 372
Ex parte order without issuance of SCN not sustainable - See under
ADJUDICATION .................................. 380
Examination attempts under Customs Broker Regulations 2018, scope of -
See under CUSTOMS BROKERS LICENSING REGULATIONS, 2018 ..... 340
Exempted goods - Common inputs in manufacture of dutiable as well as
exempted goods, demand of 10% of value of exempted goods when not
sustainable - See under CENVAT CREDIT .................... 309
Exemption from CVD - Goods imported not gold ore concentrate but an
artificial mixture of gold with other metals in soil, sand, etc. as supported
by WhatsApp messages and corroborated by statement of appellant’s
partner and other documents and recovery of a cost sheet during search
of the appellant’s premises - Only naturally occurring materials can
qualify as ore and artificially produced material cannot qualify as ores
even if they correspond to the physical/chemical parameters of “ores” -
Benefit of exemption from CVD not available under Notification No.
12/2012-C.E. (Serial No. 56) — Mulchand M. Zaveri v. Commissioner of Customs,
Ahmedabad (Tri. - Ahmd.) ................................ 417
EXIM - Natural justice - Personal hearing - Representation under Section 9(2)
of Foreign Trade (Development and Regulation) Act, 1992 to extend
EPCG Licence period for export obligations rejected without offering
petitioner any opportunity of personal hearing - Provision under Section
9(4) ibid, mandating reasonable opportunity of being heard - Impugned
order set aside - Respondents directed to issue notice to petitioner in
furtherance to representation, grant personal hearing to petitioner and
examine records if any produced by petitioner and thereafter pass order
on merits with reasons - Section 9(4) of Foreign Trade (Development and
Regulation) Act, 1992 — Leo Prime Comp Pvt. Ltd. v. Union of India (Mad.) ....... 330
— Notification No. 19/2015-20 modifying Exim Code 0713 60 00 from free to
restricted for Pigeon [peas (Cajanus cajan)]/Toor Dal - Notifications No.
22/2015-20 and No. 6/2015-20, modifying Exim Code 0713 31 00, 0713 90
10 and 0713 90 90 from free to restricted for various pulses - Stating that
“Central Government hereby amends”, and orders passed in name of
President of India under Rule 12 of Authentication of Orders and
Instruments Rules, 2002 signed by DGFT and others - HELD :
Notifications were issued properly — Shirdi Sai Pulses v. Union of India (A.P.) .... 305
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