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DEMAND :
— on finalization of provisional assessment on the ground of expiry of
Advance Authorization not sustainable as at time of import it was valid -
See under IMPORTS ................................ 890
Difference of opinion between Tribunal Members, scope of reference to
third Member - See under APPEAL ........................ 892
Drawings for vessels, valuation thereof - See under VALUATION
(CUSTOMS) ..................................... 849
Dutiable goods - Common inputs used in manufacture of dutiable goods as
well as exempted goods, demand under Rule 6(3A)(i) of CCR not
sustainable on doing proportionate reversal - See under CENVAT
CREDIT ....................................... 867
Duty free shops - Sale of tobacco products at International Airports - Duty
free shops at International airports deemed to be outside India or beyond
the geographical area-territory of India and therefore for all purposes
they are treated to be outside India - Goods sold or supplied from duty
free shops at international airports are export undertaken by duty free
shop operators who fall under the ambit of “exporter” as defined in
Section 2(20) of Customs Act, 1962 as well as under Foreign Trade Policy
of India - Exemption provided under Section 32 of Cigarettes and Other
Tobacco Products (Prohibition of Advertisement and Regulation of Trade
and Commerce, Production, Supply and Distribution) Act, 2003 for
export of tobacco product rightly conferred on duty free shops and
challenges to the provisions of COPTA cannot be entertained — Sandeep
Patil v. Union of India (Bom.) .............................. 794
Electricity consumption being high is not sufficient evidence of clandestine
manufacture and removal without corroboration - See under
CLANDESTINE MANUFACTURE AND REMOVAL .............. 801
Employees appeal against penalty, scope of appeal before Tribunal when
importer’s case pending in High Court - See under APPEAL TO
APPELLATE TRIBUNAL ............................. 849
EPCG Scheme - Scope of proceedings by Customs Department on non-
fulfillment of export obligation when DGFT’s order is in favour of
assessee - See under EXIM ............................. 847
Evasion of duty on Gold, bail granted to accused - See under BAIL ........ 830
Evidence of clandestine manufacture and removal, excess electricity
consumption is not sufficient evidence without corroboration - See under
CLANDESTINE MANUFACTURE AND REMOVAL .............. 801
Ex parte order without grant of personal hearing not sustainable - See under
ADJUDICATION .................................. 828
Exempted goods - Common inputs used in manufacture of dutiable goods
as well as exempted goods, demand under Rule 6(3A)(i) of CCR not
sustainable on doing proportionate reversal - See under CENVAT
CREDIT ....................................... 867
Exemption privilege not claimed, valuation has to be done under Customs
Valuation (Determination of Value of Imported Goods) Rules, 2007 - See
under VALUATION (CUSTOMS) ......................... 849
— to Gutka in Units situated in North Eastern States, scope of - See under
GUTKA ....................................... 813

EXCISE LAW TIMES  15th June 2020  17