Page 333 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] SUBJECT INDEX 979
convert it into powder, pack it in branded bags and sent to sister unit for
export - Test report of reputed Agricultural University, produced by
appellant also confirming that goods are unmanufactured tobacco - In
view of above, goods are not manufactured tobacco and merit
classification as un-manufactured tobacco classifiable under Heading
2401 ibid on which no Central Excise duty payable - Demand set aside -
Section 11A of Central Excise Act, 1944 — Borsad Tobacco Co. Pvt. Ltd. v. Commr.
of C. Ex. & S.T., Ahmedabad-III (Tri. - Ahmd.) ....................... 156
Tobacco products sale at Duty free shops at International Airports amounts
to exports - See under DUTY FREE SHOPS ................... 794
Tools for interpretation of statute - See under INTERPRETATION OF
STATUTE ...................................... 465
Transaction value on import of Turnkey projects - See under VALUATION
(CUSTOMS) ..................................... 478
Transshipment to authorised port of goods import at unauthorized port,
scope of - See under IMPORT ........................... 303
Travel abroad permission alongwith bail granted in a Customs offence - See
under PROSECUTION ............................... 364
Trial - Prosecution of offence under Money Laundering Act, scope of
investigations and trial - See under PREVENTION OF MONEY
LAUNDERING ACT, 2002 (PMLA) ........................ 209
Tribunal - Natural justice violation by Tribunal, appeal maintainable before
High Court - See under APPEAL TO HIGH COURT .............. 553
Turnkey project - Machinery imported for it on which duty paid in excess,
refund not deniable on ground of unjust enrichment - See under
REFUND/REFUND CLAIM ........................... 194
— Transaction value on import when not inclusive of designing and
engineering fee - See under VALUATION (CUSTOMS) ............ 478
Under-invoicing established on import, penalty imposable on CEO of
company - See under ADJUDICATION ..................... 610
Undervaluation of SS Flats, demand not sustainable in absence of cogent
evidence - See under DEMAND .......................... 129
Undervaluation charge of goods solely based on statement of buyers not
presented for cross-examination not sustainable - See under
VALUATION (CENTRAL EXCISE) ........................ 121
Unjust enrichment bar not applicable on refund of excess duty paid on
machinery imported for turnkey project - See under REFUND/REFUND
CLAIM ....................................... 194
Unmanufactured Tobacco vis-à-vis Manufactured tobacco, classification of -
See under TOBACCO POWDER (SNUFF) .................... 156
Unrefined lead ingots converted into refined lead ingots to make lead alloys
for making batteries, activity amounts to manufacture - See under
MANUFACTURE ................................. 172
Unutilised credit at end of accounting year cannot be deducted as business
expenditure for Income Tax purpose - See under CENVAT/MODVAT
CREDIT ....................................... 785
— on closure of factory, cash refund not admissible - See under
REFUND/REFUND CLAIM ........................... 452
Utilization of accumulated credit on abolishing of Money Credit scheme,
scope of - See under MONEY CREDIT SCHEME ................. 56

EXCISE LAW TIMES  15th June 2020  333