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    <title>2016 (3) TMI 61 - CESTAT BANGALORE</title>
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    <description>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&#039;s appeal failed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=272249</link>
      <description>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&#039;s appeal failed.</description>
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      <pubDate>Tue, 19 Jan 2016 00:00:00 +0530</pubDate>
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