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2017 (1) TMI 70 - AT - CustomsADD - import of vitrified tiles from China PR - individual dumping margin in respect of the exports of vitrified tiles made to India - Held that: - It is clear that at the time of filing request for new shipper review, the appellants were aware that M/s Foshan Hongligao Trade Co. Ltd. is actual holder of export licence in China and details regarding VAT paid on inputs etc. are required for verification. The DA has called for details of refunds received on exports of goods. These particulars were not submitted to the satisfactory extent. The DA has discounted the claim that the said exporting company is only facilitating the documentation handling for export. The export is done by person holding export licence. The DA has examined the complete channel of export. On careful examination of the company involved in export and the appellant status while claiming the new shipper review, the DA concluded that no individual dumping margin is justified in respect of the appellant - appeal rejected - decided against appellant.
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