Rules of origin for imported tiles supported Sri Lankan origin, making the anti-dumping duty demand unsustainable.

Imported tiles were treated as originating in Sri Lanka for anti-dumping duty purposes because the material showed value addition in Sri Lanka exceeding the threshold under Rule 8 of the Customs Tariff (DOGFTA between Sri Lanka and India) Rules, 2000. The tribunal relied on its earlier decision involving the same Customs letter and assessee, and found the goods to be deemed Sri Lankan origin. The anti-dumping duty demand was therefore unsustainable, and the Revenue's appeal failed.

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Issues: Whether the imported tiles were to be treated as originating from Sri Lanka for the purpose of anti-dumping duty under the applicable rules of origin.

Analysis: The appellate authority relied on the earlier tribunal decision dealing with the same Sri Lankan Customs letter and the same assessee. The material indicated value addition in Sri Lanka exceeding the threshold required by Rule 8 of the Customs Tariff (DOGFTA between Sri Lanka and India) Rules, 2000. On that basis, the goods were treated as deemed to have originated in Sri Lanka, and the demand of anti-dumping duty was held unsustainable. No independent ground was shown to disturb that reasoned finding.

Conclusion: The goods were correctly treated as originating from Sri Lanka, and the demand of anti-dumping duty was not justified. The Revenue's appeal failed.

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