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2018 (12) TMI 1801 - CESTAT BANGALORELevy of ADD - Imports of consignments of “Polished Porcelein Vitrified Floor Tiles” - Department contended that the imported goods cannot be treated as originating from Sri Lanka but rather to be treated to be originating [from] China. Therefore, the benefit of Notification No. 72/2005 is not available to the respondent and that they are however liable to pay anti-dumping duty. HELD THAT:- The Learned DR for the Department has submitted that there is also an issue of anti-dumping duty in the case as at the relevant time there was anti-dumping duty notification on the Porcelein Tiles imported from China. However, we do not find that issue has neither been discussed in the impugned order which is before us for consideration nor the same is mentioned in the grounds of appeal filed by the Department. The only issue raised in the grounds of appeal by the Department is that the issue clarified that Sri Lankan authorities vide letter dated 22-12-2004 that the supplier do not import raw materials for manufacture of Porcelein Tiles, but they import semi-finished tiles, which has essential character of a finished tile for classification purpose. In the remand proceedings the Commissioner (Appeals) has observed that the benefit of notification is available to the respondents it appears that, though not explicitly stated the Commissioner (Appeals) held that the Notification No. 72/2005 is very much applicable even if the goods originated in China and that the products did not reach the stage in China whereupon anti-dumping duty could be imposed. As the issue of anti-dumping has not been specifically raised in the grounds of appeal, we are inclined to discuss the issue deeming it to be closed. Appeal dismissed - decided against Revenue.
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