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Central Excise Notifications (Contd.)
— Notification No. 56/2003-C.E. - See under AREA BASED EXEMPTION .... 495
— Notification No. 27/2004-C.E. - See under AREA BASED EXEMPTION .... 495
— Notification No. 16/2008-C.E. - See under AREA BASED EXEMPTION .... 495
— Notification No. 20/2008-C.E. - See under AREA BASED EXEMPTION .... 495
— Notification No. 21/2008-C.E. - See under AREA BASED EXEMPTION .... 495
— Notification No. 36/2008-C.E. - See under AREA BASED EXEMPTION .... 495
— Notification No. 38/2008-C.E. - See under AREA BASED EXEMPTION .... 495
CENTRAL EXCISE TARIFF ACT, 1985 :
Chapter/Heading/Sub-heading/Tariff Item
— Section XVII - See under CARPETS ........................ 465
— 30 - Note 6 - See under PHARMACEUTICALS ................. 622
— 57 - Note 1 - See under CARPETS ......................... 645
— 5703 90 90 - See under CARPETS ......................... 465
— 8708 - See under CARPETS ............................. 465
CEO of company liable for penalty on establishing under invoicing on
import - See under ADJUDICATION ....................... 610
Cess on Sugar paid as part of Additional Duty of Customs on import,
refund admissible - See under REFUND ..................... 577
Classification of Car Matting - See under CARPETS ................ 465
— of goods - Explanatory notes to Harmonized System - Have strong
persuasive value - General trend of taking assistance of Explanatory
Notes to resolve entry related dispute not to be departed from —
Commissioner of Central Excise, Delhi-III v. UNI Products India Ltd. (S.C.) .......... 465
Commissioner of Customs, Cochin, Trade Facility Notice No. 13/2016,
dated 22-12-2016 - See under EXIM ........................ 622
“Common parlance test”, scope of application for classification - See under
INTERPRETATION OF STATUTE ........................ 465
Confiscation - Contravention of import policy - Import under licence - Date
of reckoning - Completion of import into India on entrance of goods into
territorial water of India and not date of filling of Bill of Entry - If
importer possessing licence on or before date of import, goods imported
would be covered by licence and not be liable for confiscation - Though
in import policy date of reckoning given as per date of Bill of Lading but
import gets completed only when goods enters into India - Contention of
lower authorities that importer was not possessing licence on date of Bill
of Lading incorrect - Date of import is very relevant but not available on
record - Matter to adjudicating authority for passing a fresh order after
verifying the date of import - Sections 2(23) and 111 of Customs Act, 1962
— Radhe Exim Pvt. Ltd. v. Commissioner of Customs, Ahmedabad (Tri. - Ahmd.) ....... 600
— of seized Gold not sustainable as burden of proof of licit acquisition
discharged by accused - See under SMUGGLING ................ 606
CONSTITUTION OF INDIA :
— Article 21 - See under PROSECUTION ...................... 527

EXCISE LAW TIMES  15th May 2020  13