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TMI Blog2018 (8) TMI 1299X 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, the goods are deemed to be imported from Sri Lanka as there is value addition of more than 35%. Therefore, the authorities below have overlooked the provisions of Rule 8 which clearly lays down that 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, that is in the present case Sri Lanka, which has exported the tiles. There is no infirmity in the impugned order which is upheld by dismissing the appeal of the Revenue - decided against Revenue. - C/485/2007-DB - Final Order No. 20949/2018 - Dated:- 9-7-2018 - MR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SN as entered by them and that they do not import raw materials for manufacture of Porcelain tiles, but simply import semi-finished tiles which has the essential character of a finished tile for classification purpose. The Department issued a show-cause notice for finally assessing the Bill of Entry demanding differential duty denying the benefit of Notification No. 72/2005-Cus dt. 22/07/2005 and also demanding the anti-dumping duty under Notification No. 73/2003-Cus dt. 01/05/2003 as it appeared that the impugned goods were originated in China and not in Sri Lanka as claimed by the respondents. It also proposed to confiscate the goods and impose penalty. The respondent contended before the original authority that what has originated in Chi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007(208) ELT 437 (Tri. Ban.)], has taken a decision in favour of the assessee. In para 4 of the order, the Tribunal has held as under :- 4. On a careful consideration and perusal of facts sent by the Sri Lankan Customs to the DD, DRI, which is relied by the Revenue, it is seen that raw materials namely rough silicons earth 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 authorities below have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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