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2018 (8) TMI 1299 - AT - CustomsImposition of anti-dumping duty - value addition on imported goods - goods originated in China, value addition made in Sri Lanka - who would be regarded as exporter country? - deemed exporter - contracting party. Held that:- On identical issue relating to the same assessee for the earlier period, TILE ITALIA MOSAICS PVT. LTD. VERSUS COMMR. OF CUS. (APPEALS), BANGALORE [2006 (10) TMI 277 - CESTAT, BANGALORE], the Tribunal has taken a decision in favour of the assessee by holding that There is a value addition of more than 40% in terms of the said letter itself. Therefore, in terms of Rule 8 of Customs Tariff (DOGFTA between Sri Lanka and India) Rules, 2000, the goods are deemed to be imported from Sri Lanka as there is value addition of more than 35%. Therefore, the authorities below have overlooked the provisions of Rule 8 which clearly lays down that 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, that is in the present case Sri Lanka, which has exported the tiles. There is no infirmity in the impugned order which is upheld by dismissing the appeal of the Revenue - decided against Revenue.
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