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2017 (11) TMI 555 - AT - CustomsConcession in terms of N/N. 26/2000-Cus dated 1.3.2000 read with N/N. 19/2000 dated 1.3.2000 - Original Authority held that the country of origin certificates could not be accepted as the same have been obtained by filing incorrect declaration with the Sri Lankan Authorities - Held that: - the Original Authority categorically held that the goods were not of Chinese origin and as such, anti-dumping duty cannot be levied on them, which is otherwise leviable if the goods are of Chinese origin - Having recorded thus, the Original Authority proceeded to hold that the appellant is not eligible for preferential rate though admittedly, the goods have originated from Sri Lanka. In other words, the goods were held to be of not Chinese origin and also not of Sri Lankan origin. In other words, we note that it is clear that the question of country of origin of the present goods is left hanging without a finding by the Original Authority. The goods were neither of Chinese origin nor of Sri Lankan origin. We note that the same is not a tenable position. The Original Authority has apparently exceeded the jurisdiction in going into the aspects of possible classification of inputs used by the supplier in the manufacture of impugned goods in Sri Lanka. Holding that one of the input and the final product fall under the same four digit classification, it was concluded that the provisions of the Rule 7 have not been fulfilled. More specifically, reference was made by the Original Authority to condition (b) and (d) of the Rule 7. This is based on the certain reports received from Sri Lankan Customs. Appeal allowed - decided in favor of appellant.
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