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2018 (5) TMI 1145 - AT - CustomsExemption from anti-dumping duty - N/N. 72/2005-Cus dated 22.7.2005 and N/N. 73/2003-Cus dated 1.5.2003 - import of Glazed/Polished Procelain tiles - denial of exemption on the ground that he goods were not manufactured by M/s Southern Building Materials and Sanitary Co. Ltd. - Held that: - on going through the statement of Shri K.M. Alexender, Sr. Manager of Gera Development Pvt. Ltd., the assessee in the present case, it is found that Shri Alexender only stated the facts. However, he could not confirm that the goods were not manufactured by M/s Southern Building Materials and Sanitary Co. Ltd. Therefore, from the statement, it cannot be said that the assessee has accepted the allegation of the Revenue. Whether the goods were manufactured by M/s Southern Building Materials and Sanitary Co. Ltd.? - Held that: - the goods exported by M/s New Zhong Yuan Ceramics Import & Export Co. Ltd. were manufactured by M/s Southern Building Materials and Sanitary Co. Ltd. - Revenue has heavily relied upon the verification of internet, from which it can only be known that brand name embossed on the goods imported are belonging to XinZhong Yuan Ceramics Co. Ltd. i.e. XNY. - Without any detailed investigation, merely on assumption basis, the Revenue came to the conclusion that the goods were not manufactured by M/s Southern Building Materials and Sanitary Co. Ltd. - there is no substance in the allegation of the Revenue. Confiscation and redemption fine set aside - appeal allowed - decided in favor of appellant-assessee.
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