Page 321 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] SUBJECT INDEX 967
Refund/Refund Claim (Contd.)
— SEZ developer/unit procuring goods from DTA - Central Excise duty
paid by DTA unit and collected from SEZ developer not refundable to
such SEZ developer when assessment of goods not challenged by them
nor by DTA unit - Section 11B of Central Excise Act, 1944 — Adani Power
Ltd. v. Commr. of C.T. - Rangareddy - GST, Telangana (Tri. - Hyd.) .............. 266
Re-import of Pharmaceuticals for re-packing, exemption not admissible as
such repacking not a ‘repair or reconditioning’ but manufacture - See
under PHARMACEUTICALS ........................... 622
— Proof of - It must be evidenced by export — S. Muthusamy v. Addl. Director
General (Adj.), D.R.I., Mumbai (Tri. - Mumbai) ....................... 849
Re-imported goods - Goods exported re-inported for repair and
reconditioning and exported again - True declaration by assessee that
repairs and resetting undertaken which resulted into variation in weight
of gold by 3.69 gms and weight of diamond by 0.81 CTS - Concerned
officer upon satisfaction about identity of items allowed re-export of re-
imported items - No additional charge by assessee for re-setting and
repair of goods exported after repairs and reconditioning at same price
and sent back to the same buyer - No violation of Condition No. 3 of S.
No. 1 of Notification No. 158/95 Cus., as it only requires satisfaction of
Assistant Commissioner of Customs as regards identity of goods - If
certain small repair or reconditioning of jewellery item was to be
undertaken by manufacturer exporter, a minor variation in weight bound
to occur - Variation of 3.69 gms in a very minor variation - Both import
invoice and export invoice had photograph of all concerned 11 items of
jewellery - No justification in confirming duty on items imported which
were actually exported by assessee - Section 28 of Customs Act, 1962 —
Masterstoke v. Commissioner of Customs, Jaipur-I (Tri. - Del.) ................ 405
Re-labelling - Ink imported, its refilling from bulk container to small packs
and re-labelling such small packs not amounting to manufacture - See
under MANUFACTURE ............................... 96
Release of seized Areca Nuts allegedly smuggled from Nepal - See under
SEIZED GOODS .................................. 237
Relevant date for filing appeal on re-assessment of Bill of Entry - See under
APPEAL TO COMMISSIONER (APPEALS) ................... 458
Reliance of DRI Alert Circular in adjudication, scope of - See under
ADJUDICATION .................................. 206
Relinquishment of goods, scope of refund - See under REFUND/REFUND
CLAIM ....................................... 397
Remand powers of Commissioner (Appeals), scope of - See under POWER ... 740
Renal Dialysis Equipment, classification of - See under BLOOD FILTERS .... 686
Repacking of pharmaceuticals amounts to manufacture and not ‘repair or
reconditioning, exemption on re-import not admissible - See under
PHARMACEUTICALS ............................... 622
Re-testing of samples denial amounts to violation of natural justice - See
under SAMPLE TESTING ............................. 145
Retracted statement not a reliable evidence - See under EVIDENCE ....... 701
Retraction of admission by accused, acquittal justified in absence of
independent corroboration and evidence - See under PROSECUTION .... 527
Retrospective operation of modification/variation in area based exemption
scheme - See under AREA BASED EXEMPTION ................ 495
EXCISE LAW TIMES  15th June 2020  321