Page 306 - ELT_15th June 2020_VOL 372_Part 6th

952 EXCISE LAW TIMES [ Vol. 372
Naphtha distillation - Industrial solvents and residue obtained as
intermediate products not to be classified as Motor Spirit - See under
SPIRIT ........................................ 273
NARCOTIC DRUGS AND PSYCHOTROPIC SUBSTANCES ACT, 1985 :
— Section 50 - See under PROSECUTION ...................... 817
Natural calcite powder - Classification under Heading 2530 of Customs
Tariff Act, 1975 - Faulty Test Reports - HELD : Test results and cross-
examination thereof show that ‘oil absorption value’ of impugned goods
cannot be excluded from description as ‘natural calcite powder’ without
more specific tests and that reliance on said tests not sufficient to revise
classification claimed at time of import - Test report not referring to
‘particle size’ and chemical facilities of department deficient in capacity
to carry out test - Test result faulty, hence, principle laid down in
Gulshan Polyols Ltd. [2019 (366) E.L.T. 728 (Tri. - All.)] and Shakshi
Makfin Pvt. Ltd. [2016 (343) E.L.T. 972 (Tribunal)] and decision of
Tribunal in Manikya Creations Pvt. Ltd. [2019 (365) E.L.T. 130 (Tri.-All.)]
applicable - Impugned order set aside — 20 Microns Ltd. v. Commissioner of
Customs (Import), Mumbai (Tri. - Mumbai) ......................... 403
Natural garnet export , confiscation not sustainable there being no violation
- See under EXIM .................................. 614
Natural justice violated by denying drawback without issuing defect memo
- See under DRAWBACK .............................. 254
— violated by not furnishing copy of DRI Alert Circular relied in
adjudication - See under ADJUDICATION .................... 206
— violated in absence of proper hearing during adjudication - See under
ADJUDICATION .................................. 614
— violated in re-adjudication on not furnishing documents ordered to be
furnished by CESTAT in remand order - See under ADJUDICATION ..... 663
— violated on denial of re-testing of samples - See under SAMPLE TESTING . . 145
— violated on rejecting request of extension of EPCG Licence without
personal hearing - See under EXIM ........................ 330
— violated on rejection without hearing of application under Sabka Vishwas
(Legacy Dispute Resolution) Scheme, 2019 - See under SABKA VISHWAS
(LEGACY DISPUTE RESOLUTION) SCHEME, 2019 .............. 522
— violation by Tribunal, appeal maintainable before High Court - See under
APPEAL TO HIGH COURT ............................ 553
— violation on denial of cross-examination of Chemical Examiner for giving
two different reports - See under ADJUDICATION ............... 156
Non-Indian brands - Indian subsidiary of foreign country having non-
Indian brands known globally cannot be denied SFIS benefits - See under
FTP 2004-2009 .................................... 625
Non-notified goods - Smuggling of large cardamom, a non-notified goods,
onus on department to establish smuggling - See under CONFISCATION . . 277
Non-speaking order of Tribunal not sustainable - See under APPELLATE
TRIBUNAL’S ORDER ............................. 553, 826
Non-utilisation of foreign exchange procured for completing import
procedure, Managing Director of Company liable for contravention - See
under FOREIGN EXCHANGE MANAGEMENT ACT, 1999 ........... 3
Notes on clauses, scope on interpretation of taxing statute - See under
INTERPRETATION OF TAXING STATUTE ................... 220

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