Page 20 - ELT_1st August 2020_Vol 373_Part 3

xviii EXCISE LAW TIMES [ Vol. 373
Interest leviable on demand amount arising due to failure to fulfil export
obligation or conditions of EPCG licence - See under EXIM ........... 368
Jarda Scented Tobacco vis-à-vis Chewing Tobacco, scope of re-classification
by department - See under TOBACCO ...................... 423
Limitation for revocation of Customs Broker Licence, relevant date - See
under CUSTOMS BROKER ............................. 323
Limitation for demand - Extended period when applicable/inapplicable -
See under DEMAND ............................. 385, 415
Medicament - Formulations containing Dextropropoxyphene - Classification
of, as ‘Narcotic Drug’ or ‘Narcotic’ under Section 2(h) of Medicinal and
Toilet Preparations (Excise Duties) Act, 1955 - HELD : Impugned petition
squarely covered by judgment in U.S.V. Ltd. [2009 (234) E.L.T. 587
(Bom.)] - As per Item No. 86 in notification dated 12-6-1986, issued by
Central Government in terms of provisions of Medicinal and Toilet
Preparations (Excise Duties) Act, 1955 and Narcotic Drug or Narcotic to
include only formulations containing more than 135 mgs. of
Dextropropoxyphene per dosage unit - Since, item containing less than
135 mgs. i.e. 65 mgs. of Dextropropoxyphene, subject formulations
excluded from being classified as Narcotic Drug - Petitioner not liable to
State Excise Duty - Impugned demand notice quashed — Macleods
Pharmaceuticals Ltd. v. Union of India (Bom.) ........................ 294
MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT,
1955 :
— Section 2(h) - See under MEDICAMENT ..................... 294
Narcotic Drug - Formulations containing Dextropropoxyphene not
classifiable as Narcotic drug - See under MEDICAMENT ............ 294
National Calamity Contingent Duty (NCCD) to be factored while
computing Brand rate of drawback - See under DRAWBACK ......... 353
Non-speaking order - Quantum of penalty, reduction by non-speaking
order not sustainable - See under PENALTY ................... 383
Optical Fiber Cable - Classification of - On reference, Larger Bench of
Tribunal vide its order in 2018 (360) E.L.T. A193 (Tri. - LB) has already
decided that said goods are appropriately classifiable under Heading
9001 of Customs Tariff Act, 1975 and not under Heading 8544 of Customs
Tariff Act, 1975 - Ordered accordingly — Commr. of Cus. (Import), Nhava Sheva
v. Vodafone Essar Gujarat Ltd. (Tri. - Mumbai) ....................... 421
Overvaluation on import of Colour TV Picture Tubes to evade ADD not
established, demand not sustainable - See under VALUATION
(CUSTOMS) ..................................... 415
PENALTY :
— not imposable on classification dispute - See under CONFISCATION
AND PENALTY ................................... 421
— Quantum of - Reduction of penalty by non-speaking order not proper -
Penalty reduced from ` 10 crores to ` one lakh by Tribunal only on the
ground that appeals against the Company and Directors have abated -
However, in absence of statutory provisions mandating reduction in
penalty on the ground of abatement of appeal, other factors for the use of
EXCISE LAW TIMES  1st August 2020  20