Anti-dumping duty exemption for imported porcelain tiles upheld on documentary proof of specified manufacture and export.

Imported glazed/polished porcelain tiles were found to satisfy the anti-dumping duty exemption conditions because the documentary record, including the import documents, bill of lading, certificate of origin and manufacturer/exporter certificates, established manufacture by the specified manufacturer and export by the specified exporter. Mere internet verification of the brand name embossed on the tiles was treated as insufficient to override the documentary evidence, and the fact that the brand belonged to another group company did not by itself prove non-compliance. The assessee's officer statement was treated as factual rather than an admission against the assessee. The anti-dumping duty demand, confiscation, redemption fine and penalty were not sustained.

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Issues: Whether the imported glazed/polished porcelain tiles satisfied the conditions of the anti-dumping duty exemption notifications by being manufactured by the specified manufacturer, and whether the assessee was liable to anti-dumping duty, confiscation, redemption fine and penalty.

Analysis: The documentary record, including the import documents, bill of lading, certificate of origin and certificates from the manufacturing and exporting companies, showed that the goods were manufactured by the specified manufacturer and exported by the specified exporter. Mere reliance on internet verification of the brand name embossed on the tiles, without further investigation or corroboration, was held insufficient to displace the documentary evidence. The fact that the brand belonged to another company in the same group did not establish that the goods were not manufactured by the specified manufacturer. The statement of the assessee's officer was treated as only factual and not an admission of the Revenue's allegation.

Conclusion: The exemption conditions were held to be satisfied, and the demand of anti-dumping duty was not sustained. The confiscation, redemption fine and penalty were set aside in the assessee's appeal, while the Revenue's appeal was dismissed.

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