Page 261 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] SUBJECT INDEX 907
Cars (Contd.)
— Import of luxury cars under EPCG, scope of conditions thereof - See
under CARS ..................................... 721
Cash refund of unutilized credit admissible to tobacco manufacturer who
closed his business and surrendered Central Excise registration - See
under REFUND/REFUND CLAIM ......................... 81
C.B.E. & C. Circular dated 22-3-1968 - See under POWER ............. 281
C.B.E. & C. Circular dated 25-3-1968 - See under POWER ............. 281
C.B.E. & C. Circular, dated 11-6-1990 - See under SMUGGLING ......... 724
C.B.E. & C. Instruction F. No. 495/5/92-Cus.-VI, dated 10-5-1993 - See under
CONFISCATION .................................. 750
C.B.E. & C. Circular No. 83/83/94CX., dated 31-12-1994 - See under
DEMAND ...................................... 414
C.B.E. & C. Circular No. 67/98-Cus., dated 14-9-1998 - See under EXIM ...... 14
C.B.E. & C. Circular No. 74/99-Cus., dated 5-11-1999 - See under EXIM ...... 14
C.B.E. & C. Circular No. 49/2000-Cus., dated 22-5-2000 - See under EXIM ..... 14
C.B.E. & C. Circular No. 38/2003­Cus., dated 6-5-2003 - See under EXIM ...... 14
C.B.E. & C. Instruction F. No. 84/04/2007-CX - See under DEMAND ....... 414
C.B.E. & C. Circular No. 19/2013-Cus., dated 9-5-2013, validity of - See
under BLOOD FILTERS .............................. 686
C.B.E. & C. Circular No. 1053/2/2017-CX, dated 10-3-2017 - See under
ADJUDICATION ................................... 46
CENTRAL EXCISE ACT, 1944 :
— Section 2(f) - See under MANUFACTURE ............. 96, 137, 172, 414
— See also under PHARMACEUTICALS ................. 622
— Section 2(h) - See under SALE ............................ 14
— Section 3(1) - See under EXIM ........................... 14
— Section 4 - See under VALUATION (CENTRAL EXCISE) ............ 121
— Section 4A - See under VALUATION (CENTRAL EXCISE) ........... 121
— Section 5A - See under AREA BASED EXEMPTION .............. 495
— Section 5A(1) - See under EXIM .......................... 14
— Section 9D - See under DEMAND ......................... 129
— Section 9D(1), scope of applicability - See under DEMAND .......... 321
— Section 11 - See under GUTKA .......................... 813
— Section 11A - See under DEMAND ............... 30, 96, 121, 129, 414
— See also under TOBACCO POWDER (SNUFF) ............. 156
— Section 11AC - See under CONFISCATION ................... 388
— Section 11B - See under DEMAND ......................... 30
— See also under REFUND/REFUND CLAIM ....... 81, 194, 266, 452
— See also under SEZ ............................ 266
— Section 11BB - See under INTEREST ....................... 385
— Section 14 - See under EVIDENCE ........................ 538
— Section 32E - See under SETTLEMENT COMMISSION ........... 763, 771
— Section 32E(1) - See under SETTLEMENT COMMISSION ........... 763
— Section 33 - See under ADJUDICATION ................. 46, 52, 156
EXCISE LAW TIMES  15th June 2020  261