Page 259 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] SUBJECT INDEX 905
Beef (Contd.)
— Food supplement containing beef, valuation thereof on import - See under
VALUATION (CUSTOMS) ............................ 109
Beneficial fiscal statute has to be liberally construed - See under
INTERPRETATION OF STATUTES ....................... 625
Bill of Entry for import of shipping vessel filed belatedly, rate of duty and
tariff valuation thereof - See under VALUATION (CUSTOMS) ........ 559
— not submitted even after procuring foreign exchange, Managing Director
of Company liable for contravention - See under FOREIGN EXCHANGE
MANAGEMENT ACT, 1999 ............................. 3
Bill of Entry’s re-assessment, issuance of speaking order is a must - See
under ASSESSMENT ................................ 458
Bill of Export filing is mandatory for accounting SEZ supply as deemed
export - See under SEZ SUPPLY .......................... 646
— not prepared at time of supply of goods made to SEZ Unit under advance
authorization licence, proof of export not established - See under EXIM ... 638
Blending Motor Spirit (MS) and HSD with small quantity of
multifunctional additives to make branded MS/HSD not amounting to
manufacture - See under MANUFACTURE ................... 137
Blending of Motor Spirit with Ethanol not amounting to ‘manufacture’ -
See under MANUFACTURE ........................... 414
Blood Filters - Dialysers - Disposable sterilised dialysers - C.B.E. & C.
Circular No. 19/2013-Cus., dated 9-5-2013 - Validity - Equipment at heart
of any dialising unit or artificial kidney as purification of blood
undertaken by such equipment - Circular clubbing to club dialyser or
equipment pertaining to dialysers that purify blood along with generic
equipment for purification of water or liquids or the like - Assessee’s
product having more nexus with Chapter 90 of Customs Tariff Act, 1975
and goods covered by heading ‘Renal Dialysis Equipment’ rather than
filtering or purifying machinery and apparatus for liquids - Equipment
undertaking work of purifying blood and was in a sense, a purifier -
Input and output to and from such equipment was a liquid : blood in
toxic form which goes in and in cleaner form that comes out - Product
having overwhelming nexus with medical equipment and renal dialysis
equipment and only incidental connection by reason of its use as a
purifier of blood with other classes of purifiers used in the industry -
Approach of Single Bench and final conclusion rendered in impugned
order that product had to be classified under Chapter 90 ibid was not to
be interfered with - Conclusion that impugned circular cannot alter very
nature and efficacy of product from that which was used in connection
with renal dialysis to being mere purifier of liquids, correct - Order of
single judge affirmed — Commissioner of Customs (Port) v. Sanwar Agarwal (Cal.) .... 686
Bona fide mistake in filing appeal before wrong forum, delay in filing
appeal to right forum condonable - See under REVISION APPLICATION . . 740
Bonded warehouse - Liquor smuggling in Bonded warehouse, FIR filed by
Police not sustainable consequent to search and seizure by Customs - See
under POLICE AND VIOLATION OF CUSTOMS ACT, 1962 ......... 314
— Scope of search by Police department - See under STRICTURES ........ 314
BRC submitted belatedly in DBK claim, penalty imposable - See under
PENALTY ...................................... 551
Bulk container - Refilling of imported ink from bulk container to small
packs and re-labelling such small packs not amounting to manufacture -
See under MANUFACTURE ............................ 96
EXCISE LAW TIMES  15th June 2020  259