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TMI Blog2016 (11) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... licability of serial no. 9 or 10 of the Anti-Dumping Duty notification no. 82/2008 dated 27th June 2008. Following 'sunset review' of anti-dumping duty imposed on 'vitrified tiles' originating from Peoples Republic of China and United Arab Emirates and the 'new shipper's review' under rule 22 of the Customs Tariff (Identification, Assessment and Collector of Duty and Additional Duty on Dumped Articles and for Determination of Injury) Rules 1995, the application of M/s Foshan Chan Cheng Jin Yi Ceramic Co. Ltd. (Jin Yi) was investigated by the designated authority and, based on its recommendation, 'vitrified tiles' originating and exported from China, produced by M/s Foshan Chan Cheng Jin Yi Ceramic Co. Ltd. and exported by M/s Jo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ableace in the notification can only be in the capacity of an exporter, that the notification clearly indicates M/s Ableace as exporter with notable omission of that status in the bills of entry, that the designated authority in the review did take into account the practice of invoicing by M/s Joyson Ceramic Material Company on M/s Ableace even if goods are shipped directly by the former, that no invoice has been produced evidencing that M/s Ableace is an exporter of the goods under dispute, that in the absence of such back-to-back transactions sl. no. 10 will apply, that the stand of the first appellate authority that there can only be one exporter is at variance with the findings of the designated authority, that the appellate authority h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd designated bench of the Tribunal to examine the legality and propriety of the findings of the designated authority. A reference to the recommendation in our decision will be tantamount to endorsement which is beyond our competence. 5. Learned Counsel for the appellant furnished all the documents relating to the shipment and cited the decision of the Tribunal in Sanghi Polyesters Ltd. v. Commissioner of Customs, Chennai [2003 (155) ELT 152 (Tri.Chennai). 6. The dispute hinges on the contention of Revenue that conformity to sl. No. 9 of the notification mandates production of invoice issued by M/s Ableace, Malaysia and payment being effected by importer to the Malaysian entity who may thereafter tender payment to the entity in Chin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ikewise, place of export cannot be in plural and any other location before arrival can only be transshipment points. 9. Patently, exclusion of one of the two entities listed in the exporter's claim would shift the pertinent duty to sl. no. 10; both are required to be associated with the import transaction to be entitled to 'nil' rate of anti dumping duty. Therefore, there is no basis for Revenue to contend that the exemption is applicable only if the import originates from M/s Ableace; for if that were to be so, there is no role whatsoever for the exporter in China in the transaction between M/s RAK Ceramics Pvt Ltd and M/s Ableace. Implicitly, the transaction between M/s Joyson Ceramic Materials Co. Ltd and the importer in India has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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