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TMI Blog2016 (3) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... e 8 of Customs Tariff (DOGFTA between Sri Lanka and India) Rules, 2000, when there is an aggregate value addition in the territories of contracting parties of not less than 35% of FOB value of the product under export, then the export is deemed to be from the contracting party. Therefore, the tiles are deemed to be imported from Sri Lanka and not from China as it fulfills the condition of value ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Dumping duty on polished porcelain vitrified floor tiles imported by the respondent from Sri Lanka. The respondent filed Bill of Entry No. 100330 dated 11.4.2005 declaring the goods as polished porcelain vitrified floor tiles and classified the said goods under CTH 69079010. Revenue authorities are of the view that the said tiles originated in China and not in Sri Lanka and hence, they are li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the facts of the case as relied upon by the Commissioner (Appeals) were different from the facts in the case in hand as the respondent herein had imported semi-finished tiles from China and undertaken polish. In view of difference in facts, the issue may be reconsidered. 5. We do not find any merits in the submission made by the learned A.R and also in the Grounds of Appeal . On p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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