9911796707
TMI Blog2004 (1) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... sale basis and filed the documents for clearance of the same, at the Kandla Custom House, for trans-shipment to the Special Economic Zone, Kandla. Samples were drawn from the consignments and on basis of the test reports, a view was taken that the goods are of Chinese origin and would attract anti-dumping duty under Notification No. 50/2002, dated 2-5-2002. Allegations of misdeclaration of goods as "Glazed Floor Tiles" effected as the Chemical Examiner's report found them to be semi-vitreous glazed tiles. The goods were also found to be having the mark 'NEW ZHONG YUAN'. Therefore, the goods though imported from Singapore and Malaysia were considered to be of Chinese origin manufactured by M/s. New Zhong Yuan Ceramics Co. Ltd. in China rely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Director of M/s. Salasar Fortune Marketing (I) Ltd. under Section 112A were also imposed. Hence these appeals. 3.After hearing both sides and considering the material on records, it is found that - No grounds have been arrived at as to how the goods(a) imported from Malaysia and Singapore are similar. If at all goods under report are similar then they have to be treated in the same fashion as goods covered by Bill of Entry No. 1175, dated 19-7-2002 imported from China which have been imported by the same person and ordered to be released by the very said impugned order, by the Adjudicator. The test report dated 29-7-2002, relied upon, reads(b) as follows : "The sample is in the form of a Tile size 50.0 cm x 50.0 cm x 8.2 mm having cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are one(c) which have no porosity and are termed as 'vitreous ware' whereas 'earthen ware' and 'stone ware' are highly porous, without the test of porosity, as found by the Adjudicator, the determination of nature of the goods was not called for, especially when the Chemical Examiner has not given any analysis or the method applied to come to conclusion that the broken pieces of the tile was 'made of vitrified ceramic material'. The test reports, therefore, have to be rejected. HSN notes (A) (2) describes ceramic material other(d) than of porcelain or China as follows : "A wide range of white or coloured ceramics (earthenware, majolica, delft-ware, etc.). The body is porous and must be glazed to make the articles impermeable e.g. with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me inscribed on the subject goods that cannot ipso facto lead to a conclusion that the subject goods originated in China. Since a trans-national Company would use a global Brand name or Trade name that by itself will not indicate that the goods have originated in a particular political territory. The appellants had produced certificates of country(f) of origin from the foreign suppliers that the goods were produced or purchased in Malaysia. This certificate was not certificate of country of origin and was thus rejected by the Adjudicator by coming to the conclusion that the same was not proper and/or issued by a competent authority. The appellants had relied upon Customs Tariff (Identification Assessment and Collection of Anti-Dumping Duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EZ, anti-dumping(h) duty levied under Section 9A of the Customs Tariff Act, 1975 vide para 2 (A) which reads as follows : "Notwithstanding anything contained in sub-section (1) and sub-section (2), a notification issued under sub-section (1) or any anti-dumping duty imposed under sub-section (2), unless specifically made applicable in such notification or such imposition, as the case may be, shall not apply to articles imported by a hundred per cent export-oriented undertaking or a unit in a free trade zone or in a special economic zone." Duty, in any case, could not be imposed on goods imported by SEZ unit. When anti-dumping duty on the subject goods imposed could not be levied and the imports were being made by the unit in Kandla, SEZ. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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