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TMI Blog2024 (11) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... he bags - HELD THAT:- The name of the supplier appears at Sr No. VI of column 6 of the said table against the Sr No. 1. In the case of M/s. Vinayak Trading (supra) the case pertains to import made from the manufacture namely M/s. Xinjian Shengxiong Chlor-Alkali Ltd. appearing at Sr No. IV of column 6 against the Sr. No. 1 of the notification. Other facts of the case are identical. The appellants have produced the documents like invoice, packing list and certificate of origin to the effect that the goods are manufactured by CNSG Jilantai Salt Chlori-Alkali Chemical Co. Ltd . In identical circumstances benefit was allowed by Tribunal to M/s. Vinayak Trading [ 2024 (8) TMI 1469 - CESTAT AHMEDABAD] has allowed the benefit to the similar impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ased on the fact that the name of CNSG Jilantai Chlori-Alkali Chemical Co. Ltd was found printed on the bags in which material was packed. 2. Learned Counsel argued that identical matter in respect of goods imported from M/s. Xinjian Shengxiong Chlor-Alkali Ltd. and bags printed with the name of M/s. Xingzian Zhongtai Chemical Company Ltd was examined by Tribunal in the case of M/s. Vinayak Trading vide Order No. 11793-11795/2024 dated 27.08.2024 . 2.1. He pointed out that the facts are same in the instant case as all the documents suggest that goods are manufactured by CNSG Jilantai Salt Chlori-Alkali Chemical Co. Ltd and therefore, he pleaded that the appeal should be allowed. 3. Learned AR relies on the impugned order. 4. We find that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the case of M/s. Vinayak Trading (supra) the case pertains to import made from the manufacture namely M/s. Xinjian Shengxiong Chlor-Alkali Ltd. appearing at Sr No. IV of column 6 against the Sr. No. 1 of the notification. Other facts of the case are identical. The appellants have produced the documents like invoice, packing list and certificate of origin to the effect that the goods are manufactured by CNSG Jilantai Salt Chlori-Alkali Chemical Co. Ltd . In identical circumstances benefit was allowed by Tribunal vide Order No. 11793-11795/2024 dated 27.08.2024 to M/s. Vinayak Trading by observing as follows:- 3. We have considered the submissions made by both the sides. Particularly, the evidence being relied upon by the appellant which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erential duty. We also find that the Chemical Company has issued a Certificate which states that the Alkali Company is their manufacturing unit for PVC resin SG-5 and is part of their group of Companies and Chemical Company is the World Wide Exporter of PVC resin SG-5 and M/s. Zhongtai Chemical is a brand/trade name and not the manufacturing Company s name. The Certificate is stated to be produced by the appellants even before Commissioner (Appeals) but has not been commented upon. 3.2 We find that the Certificate produced before us is unsigned so we are not inclined to attach any evidentiary value to such a certificate which is at Page 110 of the paper book. However, we find that in view of overwhelming documentary evidence which is otherw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -In-Appeal No. S/49-59/CUS/MUN/2021-22 dated 03.02.2023 in respect of the same party, matter was remanded and Vide Order No. GEN/ADJ/ADC/631/2023-ADJN dated 04.10.2023, the Additional Commissioner dealing with the demand proceeding has allowed the benefit to the similar impugned product at concessional rate by holding Alkali Company as the manufacturer by noting that Chemical Company was related and allowed the benefit to the appellants by treating Alkali Company as the producer. 4. In view of the foregoing, since documentary evidence in any case gets precedence over assumption/suspicion emanating from the packing specially till it is controverted, we are inclined to accept the above documentary evidence including certificate of origin as a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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