TMI Blog2018 (12) TMI 1801X X X X Extracts X X X X X X X X Extracts X X X X ..... ported from China. However, we do not find that issue has neither been discussed in the impugned order which is before us for consideration nor the same is mentioned in the grounds of appeal filed by the Department. The only issue raised in the grounds of appeal by the Department is that the issue clarified that Sri Lankan authorities vide letter dated 22-12-2004 that the supplier do not import raw materials for manufacture of Porcelein Tiles, but they import semi-finished tiles, which has essential character of a finished tile for classification purpose. In the remand proceedings the Commissioner (Appeals) has observed that the benefit of notification is available to the respondents it appears that, though not explicitly stated the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the classification purpose. The Department contended that the imported goods cannot be treated as originating from Sri Lanka but rather to be treated to be originating [from] China. Therefore, the benefit of Notification No. 72/2005 is not available to the respondent and that they are however liable to pay anti-dumping duty in terms of Notification No. 73/2003-Cus., dated 1-5-2003. The Department contended that the importer has misdeclared the import of origin without proper documentary evidence as prescribed under Customs Tariff (Determination of Origin of Goods under the Bangkok Agreement) Rules, 1976. The lower authorities confirmed the show cause notice and the case has once travelled up to CESTAT which remanded the case back to Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r consideration nor the same is mentioned in the grounds of appeal filed by the Department. The only issue raised in the grounds of appeal by the Department is that the issue clarified that Sri Lankan authorities vide letter dated 22-12-2004 that the supplier do not import raw materials for manufacture of Porcelein Tiles, but they import semi-finished tiles, which has essential character of a finished tile for classification purpose. The Department opined that this is contrary to the condition under Rule 7(b) of Customs Tariff (D.O.F.T.A. on S.L. I.) Rules, 2000 which states that the finished products obtained are to be classified in a heading at the four digit level of the HSN different from those in which all the non-originating materia ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
