https://www.taxtmi.com/caselaws?id=365827 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. en-us Mon, 09 Jul 2018 00:00:00 +0530 Fri, 06 Nov 2020 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365827 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. Case-Laws Customs Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365827