https://www.taxtmi.com/caselaws?id=120140 The appeal against the imposition of Anti-Dumping Duty on polished tiles imported from Sri Lanka was successful. The appellants argued that the duty should not apply as the goods originated from Sri Lanka, not China. They emphasized the significant value addition in Sri Lanka, meeting the Customs Tariff Rules criteria. The court agreed, noting the manufacturing processes in Sri Lanka resulted in over 40% value addition, qualifying the goods as originating from Sri Lanka. Consequently, the imposition of Anti-Dumping duty was deemed unjustified, and the appeal was allowed with any necessary relief. en-us Tue, 03 Oct 2006 00:00:00 +0530 Tue, 17 Jul 2012 11:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120140 The appeal against the imposition of Anti-Dumping Duty on polished tiles imported from Sri Lanka was successful. The appellants argued that the duty should not apply as the goods originated from Sri Lanka, not China. They emphasized the significant value addition in Sri Lanka, meeting the Customs Tariff Rules criteria. The court agreed, noting the manufacturing processes in Sri Lanka resulted in over 40% value addition, qualifying the goods as originating from Sri Lanka. Consequently, the imposition of Anti-Dumping duty was deemed unjustified, and the appeal was allowed with any necessary relief. Case-Laws Customs Tue, 03 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120140