Page 283 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] SUBJECT INDEX 929
D.G.F.T. Notification No. 19/2015-20, validity thereof - See under EXIM ..... 305
D.G.F.T Notification No. 22/2015-20 - See under EXIM ............... 305
D.G.F.T Notification No. 26/2015-20 - See under EXIM ............... 614
D.G.F.T. Public Notice No. 180/2000, dated 16-6-2000 - See under
DRAWBACK .................................... 254
Dialysers, classification of - See under BLOOD FILTERS .............. 686
Difference of opinion between Tribunal Members, scope of reference to
third Member - See under APPEAL ........................ 892
Director of a Company cannot be penalized without making the Company a
party to the proceeding - See under PENALTY ................. 606
Disclaimer Certificate’s non-production from recipient SEZ unit evidencing
that drawback not claimed on goods is not a ground for rebate rejection -
See under EXPORT REBATE ........................... 748
Dismissal of special leave petition, consequences of - See under APPEAL
TO SUPREME COURT ................................ 3
Disposable sterilised dialysers, classification of - See under BLOOD
FILTERS ....................................... 686
Distillation of naphtha, industrial solvents and residue obtained as
intermediate products not to be classified as Motor Spirit - See under
SPIRIT ........................................ 273
Documents ordered to be furnished in remand order of CESTAT not
furnished in re-adjudication, natural justice violated - See under
ADJUDICATION .................................. 663
Drawback availed in excess and wrongly, settlement application
maintainable - See under DEMAND ....................... 771
— Denial of benefit - Rejection of part claims relating to period pre-30-6-2000
based solely on Public Notice No. 180/2000, dated 16-6-2000 providing
for clearance of pending drawback claims - Assessee should not be
denied benefit of drawback based merely on Public Notice - Assessee
satisfying all other requirements under relevant Notification/Scheme -
No defect memo has been issued to assessee pointing out to it defects in
its drawback claims - Violation of principles of natural justice - Claims
denied under impugned order sanctioned and to be paid over to assessee
within six weeks - Rule 13 of Customs, Central Excise Duties and Service
Tax Drawback (Amendment) Rules, 2006 — Skyline Exports v. Deputy Commr.
of Cus. (EDI-Drawback), Chennai (Mad.) .......................... 254
— Export of leather jackets, allegation of overvaluation in order to claim
higher drawback not established - See under VALUATION (CUSTOMS) ... 257
— Rebate claim cannot be rejected for failure to file Disclaimer Certificate
from recipient SEZ unit evidencing that drawback not claimed on goods -
See under EXPORT REBATE ........................... 748
Drawback claim - Penalty imposable on delayed submission of BRC - See
under PENALTY .................................. 551
Drawings for vessels, valuation thereof - See under VALUATION
(CUSTOMS) ..................................... 849
Dressed human hair, classification of - See under HUMAN HAIR ........ 740
DRI Alert Circular’s reliance in adjudication, scope of - See under
ADJUDICATION .................................. 206
Dried inactive yeast, classification of - See under ENZYMES ........... 458

EXCISE LAW TIMES  15th June 2020  283