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Issues involved: Misrepresentation of country of origin to avoid Anti-Dumping duty on imported goods.
Summary: 1. The appellants imported polished verified floor tiles of China origin from Sri Lanka, but Revenue alleged misrepresentation of the country of origin to avoid Anti-Dumping duty. Appellants provided evidence including a certificate of origin from the Ceylon Chamber of Commission and manufacturing details to support their claim that the goods were transformed in Sri Lanka, not just imported from China. The plea was rejected. 2. The appellant argued that the goods imported from Sri Lanka underwent significant manufacturing processes there, making them distinct from the raw materials procured from China. They cited a previous case and a Board's Circular to support their claim that Anti-Dumping duty should not be levied due to the value addition and the origin determination rules. The appeal focused on Anti-Dumping duty, not the value addition percentage. 3. The JDR reiterated the findings in the impugned order. 4. The Tribunal examined the detailed manufacturing processes undertaken in Sri Lanka to transform rough silicon earth bricks into polished tiles. Considering the processes and the value addition, along with the Board's Clarification and previous judgments, the Tribunal found the order improper and set it aside, allowing the appeal.
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