Page 287 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] SUBJECT INDEX 933
Exempted goods - Common inputs in manufacture of dutiable as well as
exempted goods, demand of 10% of value of exempted goods when not
sustainable - See under CENVAT CREDIT .................... 309
— 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
Exemption admissible on import of melting scrap notwithstanding
classification - See under MELTING SCRAP ................... 591
— admissible on manufacture of laundry soap with aid of gas - See under
POWER ....................................... 281
— admissible to Job worker on filing of undertaking by principal under
Notification No. 214/86-C.E. - See under JOB WORK .............. 172
— DTA clearances by EOU - Benefit of Notification No. 8/97-C.E. as
amended by Notification No. 21/97-C.E. - Conditions to be fulfilled - (i)
Finished products, rejects and waste or scrap specified in Schedule to
Central Excise Tariff should be produced or manufactured in 100% EOU
or a free trade zone; (ii) said finished products to be manufactured
wholly from raw materials produced or manufactured in India; (iii)
finished goods allowed to be sold in India under and in accordance with
sub-paragraphs (a), (b), (c), (d) and (f) of paragraph 9.9 or of paragraph
9.20 of EXIM Policy, 1997-2002 — Commr. of C. Ex., Nagpur v. Universal Ferro &
Allied Chemicals Ltd. (S.C.) ................................ 14
— from CVD - Goods imported not gold ore concentrate but an artificial
mixture of gold with other metals in soil, sand, etc. as supported by
WhatsApp messages and corroborated by statement of appellant’s
partner and other documents and recovery of a cost sheet during search
of the appellant’s premises - Only naturally occurring materials can
qualify as ore and artificially produced material cannot qualify as ores
even if they correspond to the physical/chemical parameters of “ores” -
Benefit of exemption from CVD not available under Notification No.
12/2012-C.E. (Serial No. 56) — Mulchand M. Zaveri v. Commissioner of Customs,
Ahmedabad (Tri. - Ahmd.) ................................ 417
— not admissible on DTA removal of electricity generated in SEZ - See
under SPECIAL ECONOMIC ZONE ........................ 60
— on import of electricity - Country specific exemption - General
admissibility - Petitioner cannot take benefit of Notification No. 9/2016-
Cus., as NIL rate of duty prescribed therein is country specific i.e. import
of electricity from Nepal and Bhutan - Article 226 of Constitution of India
— Adani Power Ltd. v. Union of India (Guj.) ........................ 60
— on re-import of Pharmaceuticals for re-packing not admissible as such
repacking not a ‘repair or reconditioning’ but manufacture - See under
PHARMACEUTICALS ............................... 622
— privilege not claimed, valuation has to be done under Customs Valuation
(Determination of Value of Imported Goods) Rules, 2007 - See under
VALUATION (CUSTOMS) ............................ 849
— to Gutka in Units situated in North Eastern States, scope of - See under
GUTKA ....................................... 813
— to medical equipment under Notification No. 64/88-Cus. cannot be
denied for failure to fulfill post import conditions - See under MEDICAL
EQUIPMENT ..................................... 88
— under Cigarettes and Other Tobacco Products (Prohibition of
Advertisement and Regulation of Trade and Commerce, Production,
EXCISE LAW TIMES  15th June 2020  287