Page 284 - ELT_15th June 2020_VOL 372_Part 6th

930 EXCISE LAW TIMES [ Vol. 372
DTA clearance by EOU for job work whether amounts to Sale - See under
SALE ......................................... 14
— of goods manufactured on basis of job work, scope of - See under EXIM .... 14
— scope of exemption Notification No. 8/97-C.E. - See under EXEMPTION ... 14
DTA removal of electricity generated in SEZ, exemption not admissible - See
under SPECIAL ECONOMIC ZONE ....................... 60
DTA supplier paying Central Excise duty on SEZ supplies, refund not
admissible to SEZ unit/developer - See under SPECIAL ECONOMIC
ZONE ........................................ 266
Dutiable goods - Common inputs used in manufacture of dutiable goods as
well as exempted goods, demand under Rule 6(3A)(i) of CCR not
sustainable on doing proportionate reversal - See under CENVAT
CREDIT ....................................... 867
— Demand of 10% of value of exempted goods on use of common inputs in
manufacture of dutiable as well as exempted goods when not sustainable
- See under CENVAT CREDIT ........................... 309
Duty free shops - Sale of tobacco products at International Airports - Duty
free shops at International airports deemed to be outside India or beyond
the geographical area-territory of India and therefore for all purposes
they are treated to be outside India - Goods sold or supplied from duty
free shops at international airports are export undertaken by duty free
shop operators who fall under the ambit of “exporter” as defined in
Section 2(20) of Customs Act, 1962 as well as under Foreign Trade Policy
of India - Exemption provided under Section 32 of Cigarettes and Other
Tobacco Products (Prohibition of Advertisement and Regulation of Trade
and Commerce, Production, Supply and Distribution) Act, 2003 for
export of tobacco product rightly conferred on duty free shops and
challenges to the provisions of COPTA cannot be entertained — Sandeep
Patil v. Union of India (Bom.) ............................... 794
Duty paid on exempted goods amount to reversal of credit - See under
DEMAND ...................................... 172
Duty paid under protest at the time of filing Bill of Entry, separate request
for re-assessement not required - See under ASSESSMENT ........... 577
Electricity consumption being high is not sufficient evidence of clandestine
manufacture and removal without corroboration - See under
CLANDESTINE MANUFACTURE AND REMOVAL .............. 801
— generation in SEZ, exemption not admissible on removal to DTA - See
under SPECIAL ECONOMIC ZONE ....................... 60
Electricity import - Country specific exemption cannot be extended to
import from other countries - See under EXEMPTION ............. 60
Electro Therapeutic Apparatus (Theratron Phoenix Cobalt-60), a medical
equipment, exemption not deniable for violation of post import condition
- See under MEDICAL EQUIPMENT ....................... 88
Electronic evidence - Pen drive data is not substantial evidence of
clandestine removal - See under EVIDENCE ................... 632
Employees appeal against penalty, scope of appeal before Tribunal when
importer’s case pending in High Court - See under APPEAL TO
APPELLATE TRIBUNAL .............................. 849
Encoders, modulators and multiplexer - Classification - Adjudicating
authority classified the goods under Heading 8517 of Customs Tariff Act,
1975 not under Heading 8528 ibid and set aside the demand for extended
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