‘Cargo’ denotes goods ready for transportation, ‘packaging the goods’ is a stage prior to the goods becoming cargo - Signode India Ltd V CCE&C-II – 2017-TIOL-126-SC-ST.

 Payment which has been made during past audit objection, for an earlier period cannot be utilized to reject the application under VCES for subsequent period - Pace Setter Business Solutions Pvt Ltd V UOI - 2017-TIOL-670-HC-MUM-ST.

 Rule 3A(2) regarding annual production rules embodies only a presumption as to the Rule of evidence and does not create any legal fiction – Bhuwalka Steel Industries Ltd & Anr V UOI & Ors - 2017 - TIOL - 134 - SC - CX.

 Colour Television Sets cleared in SKD condition classifiable under Entry 8528 & attract levy of excise duty - Vewvox Systems V CCE - 2017-TIOL-163-SC-CX.

 Conversion of paddy into rice is not a distinct operation and being in natural form, fails the test of manufacture as per Sec.2(f) of CEA, 1944 - CCE V Dunar Foods Ltd etc - 2017-TIOL-155-SC-CX.

 Notice sent by ‘speed post’ and affixing copy of same on notice board of Customs House is not treated as valid service of notice, hence request for releasing goods seized on account of no notice with in six months is therefore allowed - Iqbaal Hussain V . UOI - 2017-TIOL-502-HC-DEL-CUS.

 Chairman, CBEC is directed to appear before the High court to explain reason for inadequate facilities provided at Central Revenue control laboratory - HLG Trading V UOI - 2017-TIOL-579-HC-P&H-CUS.

 Manufacturer entitled to claim Modvat credit on strength of private Challans - CCE V Aarti Steels Ltd - 2017 (347) ELT 415 (P&H).

 Jumbo electric operated platform truck used on factory and not on road is a capital good even if movable - CCE V Jindal Steel & Power Ltd - 2017 (347) ELT 407 (Chattisgarh).

 Non filing of statement of facts and grounds of appeal is a curable defect - Century Laminating Co. Ltd  V CCE 2017 (347) ELT 400 (ALL).

 In case of recalling of appeals which was earlier transferred to call book till decision of appeal in identical matter pending before Tribunal, the petitioner can file appropriate application for re transfer to call book - Toshniwal Hyvac Pvt Ltd V CCE 2017 (347) ELT 261 (MAD).

 In absence of anything else, invoice is conclusive proof of transfer of possession of goods sold, unless this presumption is rebutted with any evidence - CCE V Ployplastics Industries India Pvt Ltd - 2017 - TIOL - 654 - HC - P&H - CX.

 Denial of deemed export benefit and recovery of drawback based on the observation of the Policy Committee is ultravires and inconsistent with the provisions of Foreign Trade Policy and held as void and illegal - NCC Ltd & Ors V UOI - 2017 TIOL-677-HC-MUM-CUS.

 Electricity consumption based on Dr.N.K.Batra report alone cannot be adopted as a basis for demand – Om Shanti Steel & Castings Pvt Ltd V UOI - 2017 (347) ELT 441 (JHAR).

 In absence of clear legal stipulation, no recovery proceedings can be permitted against heirs and legal representatives of sole proprietor/proprietres after their death - Gaurav Agarwal V DC & Anr - 2017-TIOL-664-HC-MUM-CX.