Page 6 - ELT_1st July 2020_Vol 373_Part 1

iv EXCISE LAW TIMES [ Vol. 373
Court-room Highlights

Area based exemption granted to North-eastern industries for specified
period under Industrial Policy, 2007, whether can be
withdrawn/modified in between for its misuse? ............... A21
Cash refund of untutilized Cenvat credit on closure of
factory — Permissibility ............................. A22
Demand on bought out goods whether sustainable? ................ A19
Demurrage — Custodian of import goods eligible to claim demurrage
charges as per law notwithstanding reasons for delay in clearance ...... A20
Notification increasing rate of duty — Date of applicability when
Notification issued late in the evening ...................... A23
Rate of duty and tariff value of import goods — Date of determination
thereof ....................................... A23
Refund of excess Export duty whether admissible without challenging
assessment on Shipping Bill? .......................... A22
Show Cause Notice issued to partnership firm after death of two partners
whether sustainable as partnership stood dissolved prior to issue of
SCN? ........................................ A20
SSI exemption — Clubbing of clearances and penalty whether sustainable
when department on dropping of demand by adjudicating authority,
filing appeal against only one unit and not against all units? ......... A20
Valuation (Central Excise) — Value of bought out items used for erection,
installation and commissioning of Sugar Plant, whether includible in
assessable value of manufactured goods? ................... A19

Tit-Bits News & Views

C.B.I. & C. Unveils E-office App ........................... A24
Faster initiation of Anti-dumping probes on China imports soon — Bid to
shield local Companies from unfair trade practices .............. A24
DGFT issues warning about ‘fake’ websites ..................... A25
New Digital Platform for Import-Export Code ................... A25
New duty regime on table to reduce power imports ............... A25
Anti-dumping duty likely on steel products from Japan, EU, US and Korea ... A26
Anti-dumping duty likely on black toner in powder form from China, others . . A26
Goods purchased, sold overseas liable to GST in India .............. A26
Government may fast-track import curbs on 371 Chinese goods ......... A27
India set to erect a great wall against Chinese Companies — High-level
meeting soon to discuss extent of mesures ................... A28
Government imposes Anti-dumping duty on certain steel products from
China, S. Korea and Vietnam ........................... A30
Amid border tension, Chinese consignments face Customs hurdle at
Chennai and Mumbai ............................... A30
Centre notifies norms for import of maize at concessional duty — Tariff Rate
Quota Scheme ................................... A31
C.B.I. & C. enables end to end paperless exports under turant Customs ..... A32
EXCISE LAW TIMES  1st July 2020  6