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TMI Blog2018 (12) TMI 1801X X X X Extracts X X X X X X X X Extracts X X X X ..... one, for the Respondent ORDER This is an appeal filed by the Revenue against the Order-in-Appeal No. 70/2008 passed by the Commissioner of Customs (Appeals), Bangalore. 2. Briefly stated the facts of the case are that the respondent has imported two consignments of "Polished Porcelein Vitrified Floor Tiles" vide Bills of Entry 114152, dated 19-1-2006 and 115854, dated 17-2-2006 claiming th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 bac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Agreement from so much of that portion of the applied rate of duty of Customs as it specified under Column No. 4 of the table annexed to the notification. The Commissioner (Appeals) has found the respondents have fulfilled the conditions stipulated for concessional rate of duty. Therefore, the Commissioner (Appeals) has set aside the Order-in-Original and has granted relief. 4. The Learned D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondition 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 materials used in its manufacturing are classified. In simple terms, this means that the finished product and the non-originating material should b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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