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TMI Blog2020 (1) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... PRC in place of M/s. Foshan Lungo Ceramics Co. Ltd. as appearing in the invoice. HELD THAT:- Learned Commissioner(Appeals) has not given any findings on the examination report except saying that as per appellants, the examination report was not given at the time of clearance - Further, it is also not forthcoming as to why in the existence of the examination report, clearance was allowed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... None For the Respondent ORDER Per : P. Anjani Kumar Briefly stated the facts of the case that the appellants had imported ceramic tiles (polished vitrified and porcelain tiles size 600mmX600mm and filed a Bill of Entry No.207014 dt. 5/9/2007; the invoice was raised by M/s. Foshan Lungo Ceramics Co. Ltd. through M/s. Enterprise Trading FZE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and held that exemption is available to the appellants as the invoice, packing list and COO indicated as per the Notification. On a review made by Committee of Commissioners, Revenue has filed this appeal. 2. Learned AR for the Department has reiterated the findings in the Order-in-Original and the Review Order. The contention of the learned AR was that examination report clearly i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d only the examination report on hand; the appellant submitted copies of commercial invoice, packing list and Certificate of Origin(COO), all of which show M/s.M/s.Heyuan Wanfeng Ceramics Co. Ltd. PRC, as the manufacturer, M/s. Foshan Lungo Ceramics Co. Ltd. as exporter and M/s. Enterprise Trading FZE, UAE as the trader. Learned Commissioner(Appeals) however has not given any findings on the exami ..... X X X X Extracts X X X X X X X X Extracts X X X X
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