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TMI Blog2006 (11) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order per : S.L. Peeran, Member (J)]. - Both these appeals arise from Order-in-Original No. 13 & 14/2006 dated 27-4-2006. The appellants had imported polished verified floor tiles of China origin from exporters of Sri Lanka. Revenue has proceeded against them on the ground that they have mis-represented the country of origin to avoid Anti-Dumping duty liable on such goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ea has been rejected. 2. The learned Counsel arguing for the appellant submitted that this Bench in the case of M/s. Tile Italia Mosaics Pvt. Ltd. v. CC, Bangalore by Final Order No. 1645/06, dated 3-10-2006 [2007 (208) E.L.T. 437 (Tri.)] has clearly noted about the fact that the raw material imported from China had undergone several process of manufacture in Sri Lanka and Sri Lankan authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd to a particular agreement is for a determination of the origin of a product to grant tariff concessions within that particular agreement and not to determine on third country's origin for the purpose of imposing Anti-Dumping duty. He submits that this submission clearly applies to the facts of the case and prays for allowing the appeal. 3. The learned JDR reiterated the findings in the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en head polishing line, (v) After initial polishing by the first machine the brick tiles are fed to a second sixteen head polishing line, (vi) The bricks tiles are converted to polished tiles and sent through a squaring machine to obtain the perfect size required, (vii) Once squaring is completed the polished tiles are automatically turned 90 degrees an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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