Page 232 - ELT_15th June 2020_VOL 372_Part 6th

xiv EXCISE LAW TIMES [ Vol. 372
Kindle device whether eligible to exemption under Serial No. 26 of
Notification No. 25/2005-Cus. on its import ? ................. A104
Manufacture — Blending of motor spirits and HSD with multifunctional
additives, whether amounts to manufacture? .................. A27
Manufacture — Deemed manufacture — Repacking along with labelling of
Cocoa Butter whether amounts to manufacture under Central Excise? .... A139
Manufacture — Lead ingots — Activity of conversion of unrefined lead
ingots into refined lead ingots to make lead alloys for making batteries,
whether amounts to manufacture? ........................ A30
Manufacture — Refilling of imported ink from bulk container to printing
reservoir/printing ink cartridges and re-labelling same, whether amount
to manufacture? .................................. A24
Manufacture — Segregation of imported brass scrap into foundry and non-
foundry scrap, whether constitute manufacturing activity? .......... A207
Marketability vis-à-vis manufacture under Central Excise ............ A139
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
Money Laundering — Availability of presumption as to burden of proof
against person charged with scheduled offences mentioned in Section 45
of Prevention of Money Laundering Act, 2002 ................. A106
Peas Import — EXIM Notification’s retrospective application whether
sustainable? Trade Notice of DGFT dated 16-4-2019 stayed .......... A35
Penalty under Section 114A of Customs Act, 1962, whether imposable when
invocation of extended period of limitation upheld? .............. A204
Pre-deposit when identical matters already remanded for fresh adjudication
— High Court order remanding matter after setting aside CESTAT order
dismissing appeal for failure to make pre-deposit, upheld by Supreme
Court ........................................ A99
Prevention of Money Laundering Act, 2002 — Constitutionality of Section 45 . A106
Prevention of Money Laundering Act, 2002 — Scope of Section 3 ........ A106
Production capacity based duty — Rule 5 of Hot Re-rolling Mills Annual
Capacity Determination Rules, 1997, whether ultra vires Excise Section
3A? ......................................... A140
Production capacity based duty for the period prior to omission of Excise
Section 3A and Rules framed thereunder, whether can be recovered after
such omission? .................................. A140
Rectification of Mistake — Consent given by Departmental Representative
against record for remanding matter for decision in view of Delhi High
Court decision in Mangali Impex Ltd. case, whether can be a ground for
recall of such order? ............................... A100
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