Origin rules and value addition established Sri Lankan origin for imported tiles, defeating anti-dumping duty.

Imported vitrified tiles were treated as originating in Sri Lanka because the applicable origin rules deemed goods to have Sri Lankan origin where the required value addition was achieved in the contracting territory. The Tribunal applied the earlier binding view on identical facts, noting that the rough materials imported from China had undergone manufacturing in Sri Lanka and that the prescribed threshold was met. On that basis, anti-dumping duty was not sustainable on the footing of foreign origin, and the Revenue's challenge failed. The assessee's claim to relief was therefore maintained.

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Issues: Whether the imported vitrified tiles were to be treated as originating in Sri Lanka on the basis of value addition so as to qualify for the benefit claimed by the assessee and avoid anti-dumping duty.

Analysis: The Tribunal noted that an earlier order involving the same assessee and an identical issue had already held that the rough materials imported from China had undergone manufacturing processes in Sri Lanka and that the value addition exceeded the prescribed threshold. Applying Rule 8 of the relevant Customs Tariff origin rules, the export was to be deemed from Sri Lanka where aggregate value addition in the contracting territory was not less than the stipulated percentage of FOB value. On that basis, the earlier decision had held that anti-dumping duty was not justified.

Conclusion: The imported goods were treated as originating in Sri Lanka for the relevant customs purpose, and the Revenue's challenge to the grant of relief failed.

Final Conclusion: The appeal was rejected after following the earlier binding view on identical facts, with the assessee's treatment of the goods as Sri Lankan origin being maintained.

Ratio Decidendi: Where the prescribed value addition under the applicable origin rules is satisfied in the contracting territory, the goods are deemed to originate from that territory and anti-dumping duty cannot be sustained on the footing of foreign origin.

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