Page 23 - ELT_1st August 2020_Vol 373_Part 3

2020 ] INDEX - 1st August, 2020 xxi
- Petitioner’s power plant situated in “Processing Areas” directed to be
demarcated as “Non-Processing Areas” and Operation and Maintenance
(O&M) benefits withdrawn by virtue of impugned guidelines dated 6-4-
2015 - Supply of goods from a Domestic Tariff Area qualifies as an
“export” therefore, a supplier in DTA is not only entitled to exports
benefits under Foreign Trade Policy in terms of Rule 23 of Special
Economic Zone Rules, 2006 but also entitled to clear the goods under
bond or claim rebate of tax/duty paid by it in terms of Rule 30 ibid. -
However, procurement of HSD by petitioner from IOCL not an “import”
within the meaning of Section 2(o) Special Economic Zone Act, 2005 -
Procurement of HSD Oil from the IOCL by petitioners purportedly being
in terms of Section 26(1)(c) ibid, Developers/Co-Developers like
petitioner entitled to exemption from duty of Excise on goods brought
from Domestic Tariff Area to a Special Economic Zone or Unit to carry on
authorized operations - Demand cannot be raised for Customs duty and
interest thereon on the Excise duty foregone by IOCL at the time of
clearance of HSD from its factory/refinery to the petitioner under Section
28 or 28AA of Customs Act, 1962 — DLF Utilities Ltd. v. Union of India (Mad.) .... 300
SEZ exemption - Effect of withdrawal and its subsequent reinstitution - See
under EXEMPTION ................................ 300
Show Cause Notice for revocation of Customs Broker Licence, time-limit
whether directory or mandatory - See under CUSTOMS BROKER’S
LICENCE ...................................... 323
— stage, scope of maintainability of Writ Petition - See under WRIT
PETITION ...................................... 323
Skin barriers micropore surgical tapes - Exemption under Notification No.
21/2002-Cus. - Items imported under brand names Micropore, Transpore
and Tegaderm - Micropore is a paper based tape, whereas Transpore is a
Polymer based tape with micro porous properties which allows the tape
to breathe; but do not act as Skin Barriers - Department having
established that a product named and known as ‘Skin Barriers Micropore
Surgical Tapes’ exists, it cannot be said that comma is missing in the
description in the notification and that the said entry should be read as
two different items, namely, “skin barriers” and “micropore surgical
tape” - In view of this, items imported by appellants not satisfy the
description given in the notification and, therefore, not eligible for
exemption contained in the notification — 3M India Ltd. v. Commissioner of
Customs, Bangalore-I (Tri. - Bang.) ............................ 385
SPECIAL ECONOMIC ZONE ACT, 2005 :
— See under EXEMPTION .............................. 300
— Section 2(o) - See under SEZ ............................ 300
— Section 26(1)(c) - See under SEZ .......................... 300
SPECIAL ECONOMIC ZONE RULES, 2006 :
— Rule 23 - See under SEZ .............................. 300
— Rule 30 - See under SEZ .............................. 300
Suppression not established, extended period of limitation not invocable -
See under DEMAND ................................ 415

EXCISE LAW TIMES  1st August 2020  23