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Issues involved: Appeal against imposition of Anti-Dumping Duty on polished tiles imported from Sri Lanka.
Summary: The appellants challenged the imposition of Anti-Dumping duty on polished tiles imported from Sri Lanka, arguing that the duty cannot be imposed as per Notification No. 73/2003 - Customs, which imposes the duty for goods originating from China, not Sri Lanka. They highlighted the manufacturing processes carried out in Sri Lanka, emphasizing a value addition of more than 40%, which, according to Customs Tariff Rules, deems the goods to have originated from Sri Lanka. The authorities below had overlooked this aspect. On the other hand, the Respondent contended that the goods fall under the same Tariff Heading as the raw materials imported from China, justifying the duty imposition. Upon careful consideration, it was observed that the raw materials imported from China underwent significant manufacturing processes in Sri Lanka, resulting in a value addition of more than 40%. As per Rule 8 of Customs Tariff Rules, when there is an aggregate value addition of not less than 35%, the goods are deemed to be imported from the contracting party, in this case, Sri Lanka. Therefore, the imposition of Anti-Dumping duty was deemed unjustified, and the appeal was allowed with consequential relief, if any. *(Operative portion of this order was pronounced in open court on conclusion of hearing)*
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