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TMI Blog2006 (10) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri K. Sambi Reddy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. The appellants are aggrieved with Order-in-Appeal No. 39/2006 dated 27-2-2006 rejecting the appeal and confirming Order-in-Original No. 47/2005 dated 29-10-2005 passed by the Joint Commissioner of Customs, Inland Container Depot, Bangalore confirming Anti-Dumping Duty on polished tiles imported from M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... calibrating machine. Thereafter once the calibrating process is completed, the brick tiles are fed into another machine for polishing purpose. After initial polishing of the first machine, the brick tiles are fed to the second sixteen head polishing line. The brick tiles are converted to polished tiles and sent through a squaring machine to obtain perfect size required. They are turned to 90 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e import is deemed to be from the contracting parties and not from the country of origin from where the raw materials has been imported by the contracting party. Therefore, the learned Counsel submits that as several manufacturing processes has been carried out in Sri Lanka and value addition is more than 40%, therefore in terms of the cited rules the goods have been deemed to have been originated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rth bricks imported from China have undergone various processes of manufacture to bring into existence tiles. There is a value addition of more than 40% in terms of the said letter itself. Therefore, in terms of Rule 8 of Customs Tariff (DOGFTA between Sri Lanka and India) Rules, 2000, the goods are deemed to be imported from Sri Lanka as there is value addition of more than 35%. Therefore, the au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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