Page 234 - ELT_15th June 2020_VOL 372_Part 6th

xvi EXCISE LAW TIMES [ Vol. 372
Valuation (Central Excise) — Sales tax paid by using subsidy under VAT
Form 37B challans, whether includible in assessable value? .......... A23
Valuation (Central Excise) — Statement of buyer and co-accused not
presented for cross-examination, whether can be basis for
undervaluation? .................................. A25
Valuation (Customs) — Export of iron ore fines — Rejection of consignment
by original purchaser cannot be a ground for reduction in value when
goods, after their landing on port of destination sold to another
purchaser and test report relating to Fe content not challenged by
exporter ...................................... A102
Valuation (Customs) — Photocopies of export declarations filed before
foreign Customs authorities cannot be the basis for enhancement of
assessable value of imported goods when covering letter thereof not
produced by Revenue .............................. A34
Valuation (Customs) — Transaction value — Rejection and redetermination
thereof on establishing misdeclaration thereof sustainable .......... A33
Valuation (Customs) — Value of imported goods whether can be determined
based on value of identical goods imported from a different country? .... A24
Waste — Fatty acid, wax and gum arising during manufacture of refined
vegetable oil, whether treatable as waste and eligible to exemption under
Notification No. 89/1995-C.E.? ......................... A27

Tit-Bits
Tit-Bits News & Views

Arrears’ collection will be tricky ........................... A110
Bonds — Customs Department eases norms on bond submission ........ A78
C.B.I. & C. clears ` 10,700 crore GST, Customs duty refund in 16 days ...... A115
C.B.I. & C. issues guidelines for virtual hearing of appeals, adjudication of
indirect tax cases ................................. A116
CBI probes irregularities in ` 1.22 crore contract, Goa-based Customs Officer,
Pune’s businessman under scanner ....................... A180
Centre extends validity of scrips under export incentives schemes ........ A208
Charge-sheet Against 3 IRS Officers over Report on Tax Increase ........ A117
China May exports slip back into contraction, imports worst in 4 years ..... A211
CIC asks CBI to disclose preliminary enquiries into corruption complaints
closed without FIRs ................................ A212
Clarifications on shipment issues .......................... A80
Commerce Ministry calls meeting of stakeholders on March 16 on new
Foreign Trade Policy ............................... A37
Customs allows e-clearance for moving laptops for IT industry ......... A81
Customs duty waiver for ventilators, PPE ..................... A109
Customs official booked for smuggling ....................... A84
DGFT lifts curbs on 12 APIs except paracetamol .................. A80
DGS has to take a call on waiving detention charges ............... A149
EXCISE LAW TIMES  15th June 2020  234