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CENTRAL EXCISE TARIFF ACT, 1985 :
Chapter/Heading/Sub-heading/Tariff Item
— 2403 99 10 - See under TOBACCO ......................... 423
— 2403 99 30 - See under TOBACCO ......................... 423
CENVAT/MODVAT/CENVAT CREDIT OF SERVICE TAX :
— Quantum of - Provisional assessment being also provided under a statute
i.e. under Section 18 of Customs Act, 1962, therefore, payment made
under provisionally assessed bills of entry is a deposit and not a duty -
Provisionally assessed bills of entry also valid document for availing
Cenvat credit - Consequently, Cenvat credit cannot be denied merely
because Cenvat Credit taken on provisionally assessed bills of entry -
Even though as per final assessment there was excess payment of CVD
which was otherwise not payable, Cenvat credit on the said excess paid
CVD cannot be denied - Rules 3 and 9 of Cenvat Credit Rules, 2004 —
Commr. of Central Excise, Bharuch v. Hindalco Industries Ltd. (Tri. - Ahmd.) ......... 402
CENVAT CREDIT RULES, 2004 :
— Rule 3 - See under CENVAT CREDIT ....................... 402
— Rule 9 - See under CENVAT CREDIT ....................... 402
Chewing Tobacco vis-à-vis Jarda Scented Tobacco, scope of re-classification
by department - See under TOBACCO ...................... 423
CHEWING TOBACCO AND UNMANUFACTURED TOBACCO
PACKING MACHINE (CAPACITY DETERMINATION AND
COLLECTION OF DUTY) RULES, 2010 :
— Rule 6 - See under TOBACCO ........................... 423
Classification - Estopple against re-classification - Settled in catena of
decisions that there is no estopple in taxation matters and erroneous
classification done earlier is not a bar for Department to make correct re-
classification subsequently — Dharampal Premchand Ltd. v. Commissioner of Central
Excise, Noida (Tri. - All.) ................................. 423
— issue confiscation and penalty not sustainable - See under
CONFISCATION AND PENALTY ........................ 421
— of Formulations containing Dextropropoxyphene as Narcotics drug not
sustainable - See under MEDICAMENT ..................... 294
— of Optical fiber Cable - See under OPTICAL FIBER CABLE ........... 421
Colour TV Picture Tubes import, overvaluation to evade ADD not
established, demand not sustainable - See under VALUATION
(CUSTOMS) ..................................... 415
Computation of Brand rate of Drawback, element of NCCD required to be
factored - See under DRAWBACK ........................ 353
Conditions of EPCG licence not adhered to resulting in issuance of demand,
interest leviable - See under EXIM ........................ 368
Confiscation and Penalty - Classification issue - Since issue relates to issue
of classification of imported Optical Fibre Cables and no facts have been
suppressed nor misdeclared while claiming classification, confiscation
and penalty not sustainable - Sections 111 and 112 of Customs Act, 1962
— Commr. of Cus. (Import), Nhava Sheva v. Vodafone Essar Gujarat Ltd. (Tri. - Mumbai) .... 421
EXCISE LAW TIMES  1st August 2020  13