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2008 (5) TMI 171

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..... ods are leviable to anti-dumping duty, no further discussion is needed for classification issue – ant-dumping duty is payable without any doubt – appeal dismissed - C/262/2008 - 679/2008 - Dated:- 30-5-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri G.H. Pradyumna, Advocate, for the Appellant. Shri Hitesh Shah, SDR, for the Respondent. [Order per : T.K. J .....

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..... ative rules, the essential characteristics of the imported goods appeared to be of vitrified tiles. The surface layer of the imported item was found to be artificial marble and not natural marble. Hence, the goods appeared to be classifiable as vitrified tiles under CTH No. 6907.10.10. Since the vitrified tiles imported are of Chinese origin, they attracted anti-dumping duty of $ 8.28 per sq. metr .....

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..... leviable. 5. The learned departmental representative referred to Notification No. 73/2003-Cus. dated 1-5-2003 in terms of which anti-dumping duty on vitrified and porcelain tiles, other than vitrified industrial tiles, originating in, or exported from People's Republic of China and UAE has been levied. It was urged by the learned representative that only in order to escape from anti-dumping du .....

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..... any case, the certificate from China itself indicates that the goods are Porcelain tiles, which are leviable to anti-dumping duty. In these circumstances, no further discussion is needed as to the classification of the impugned goods. The appellants strongly contended that the said certificate relied on by the Adjudicating Authority cannot be the basis for classification. We are unable to agree w .....

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