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2016 (3) TMI 61 - AT - CustomsDemand of Anti-Dumping duty under Sections 9A of the Customs Tariff Act, 1975 read with Section 9B ibid and the rules made thereunder- Import of Polished porcelain vitrified floor tiles from Sri Lanka but claimed to be originated in China by revenue- Held that: In terms of Rule 8 of Customs Tariff (DOGFTA between Sri Lanka and India) Rules, 2000, when there is an aggregate value addition in the territories of contracting parties of not less than 35% of FOB value of the product under export, then the export is deemed to be from the contracting party. Therefore, the tiles are deemed to be imported from Sri Lanka and not from China as it fulfills the condition of value addition of more than 35%. Hence, not liable to anti-dumping duty. - Decided against revenue
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