Page 298 - ELT_15th June 2020_VOL 372_Part 6th

944 EXCISE LAW TIMES [ Vol. 372
Indian subsidiary of foreign country having non-Indian brands known
globally cannot be denied SFIS benefits - See under FTP 2004-2009 ....... 625
Industrial solvents and residue obtained as intermediate products by
distillation of naphtha not to be classified as Motor Spirit - See under
SPIRIT ........................................ 273
Ingots - Lead ingots to make lead alloys for making batteries obtained by
converting from unrefined ingots, activity amounts to manufacture - See
under MANUFACTURE .............................. 172
Injection moulding machine for moulding Synthetic Polymer for generating
footwear soles imported from China, classification and levy of ADD - See
under ANTI-DUMPING DUTY .......................... 193
Ink imported, its refilling from bulk container to small packs and re-
labelling such small packs not amounting to manufacture - See under
MANUFACTURE .................................. 96
Installation certificate’s non-production is not a ground to confiscate
imported medical equipment - See under CONFISCATION .......... 88
Interest on accepted duty amount not paid, settlement application when
maintainable - See under SETTLEMENT OF CASES ............... 768
— on delayed refund of Special Additional Duty (SAD) - Goods purchased
from SEZ - Refund issued to petitioner after more than a decade - Interest
@ 6% per annum to be granted in terms of Section 27A of Customs Act,
1962 — New Kamal v. Union of India (Guj.) ........................ 571
— on delayed refund - Rate of interest - Section 11BB of Central Excise Act,
1944, to clarify the rate of interest in the range of 5% to 30%, itself
empowered the Central Government to fix any rate of interest for the
time being by way of a notification - Notification No. 67/2003-C.E. (N.T.)
issued under Section 11BB of Central Excise Act, 1944 having fixed the
rate of interest @ 6% per annum for the purpose of said section, interest
rate of 6% only admissible to assessee — Devendra Udyog v. Commissioner of
CGST, Jodhpur (Tri. - Del.) ................................ 385
Interest/Compensation - Statutory interest whether payable on sale
proceeds auction of imported goods abandoned by importer - Petitioner
became entitled to the amount finally pursuant to the direction of the
Tribunal in 1999 but instead of refunding the balance amount after due
adjustment and appropriation respondents have dragged on the
proceedings for over a period of two decades - Petitioner entitled for
compensation as the Government has retained substantial amount
belonging to the petitioner for more than two decades - Interest to be
paid by applying the rate of interest prescribed under notification issued
under Section 27A of the Customs Act, 1962 prescribed for the purpose of
refund of customs duty under Section 27 ibid - Section 150 of Customs
Act, 1962 — Sunchan Trading Co. v. Commissioner of Customs, Chennai (Mad.) ....... 836
Intermediate products - Distillation of naphtha, industrial solvents and
residue obtained as intermediate products not to be classified as Motor
Spirit - See under SPIRIT .............................. 273
Interpretation of High Court order, scope of - See under ORDER ......... 840
— of Section 130A of Customs Act, 1962 - See under REFERENCE TO HIGH
COURT ........................................ 521
Interpretation of statutes - Beneficial fiscal statute - It is to be liberally
construed - Tax benefits, conditional to obligations to be fulfilled by
beneficiary, have to be construed to advance benefit, rather than deny
same — Union of India v. E.I. Dupoint India (Del.) .................... 625
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