Concessional duty under Notification No. 72/2005 upheld for imported tiles; Revenue's origin-based objection failed.

Concessional duty under Notification No. 72/2005 was found available for imported goods of Heading 6907 under the Bangkok Agreement, because the exemption conditions were treated as satisfied. The Revenue's objection that the supplier used semi-finished tiles imported from China did not dislodge the prior remand finding that the notification continued to apply. The alleged anti-dumping aspect was not raised in the grounds of appeal and was therefore not examined. The order granting concessional relief was sustained and the Revenue's challenge failed.

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Issues: (i) Whether the imported goods were entitled to the concessional benefit under Notification No. 72/2005 despite the Revenue's objection on origin and manufacturing process.

Analysis: The dispute turned on the applicability of the concessional notification to goods of Heading 6907 imported under the Bangkok Agreement. The appellate authority had found that the conditions for the exemption were satisfied. The Tribunal noted that the Revenue's objection essentially rested on the supplier's use of semi-finished tiles imported from China, but the remand proceedings had already resulted in a finding that the notification remained applicable. The alleged anti-dumping aspect was not taken up in the grounds of appeal and therefore was not examined.

Conclusion: The benefit of Notification No. 72/2005 was held to be available, and the Revenue's challenge failed.

Final Conclusion: The impugned order granting concessional duty relief was sustained and the Revenue's appeal did not succeed.

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