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Commissioner of Customs, Bangalore Versus M/s Tiles Italia Mosaics Pvt. Ltd.

2016 (3) TMI 61 - CESTAT BANGALORE

Demand of Anti-Dumping duty under Sections 9A of the Customs Tariff Act, 1975 read with Section 9B ibid and the rules made thereunder- Import of Polished porcelain vitrified floor tiles from Sri Lanka but claimed to be originated in China by revenue- Held that: In terms of Rule 8 of Customs Tariff (DOGFTA between Sri Lanka and India) Rules, 2000, 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 .....

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VINDRAN This appeals is filed by Revenue against the Order-in-Appeal No. 23/2007 dated 28.2.2006. 2. Heard learned A.R. appearing for the Revenue. None appeared on behalf of the respondent-assessee. On perusal of the records, we find that the issue lies in a narrow compass. Accordingly, we take up the appeal in the absence of any representation from the respondent-assessee. 3. The issue involved in this case is regarding demand of Anti-Dumping duty on polished porcelain vitrified floor tiles imp .....

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as under : 5. I have gone through the records of the records of the case and oral submissions of the appellants very carefully. I find that the present appeal is identical to one dealt by CESTAT final order 1645/06 dated 03.10.06. I also find that the letter of Sri Lankan Customs authorities relied upon in the show cause notice is the same which is dealt by CESTAT order. The CESTAT vide its impugned order has clearly recorded as under : On careful consideration and perusal of facts sent by the .....

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5%. Therefore, the authorities below have overlooked the provisions of Rule 8 which clearly lay 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, then the export is deemed to be from the contracting party, that is in the present case Sri Lanka, which has exported the tiles. The imposition of Anti-Dumping duty in the present case is not justified and hence, the same is set a .....

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