2006 (11) TMI 532

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....ellant. Shri R.K. Singla, JCDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  Both these appeals arise from Order-in-Original No. 13 & 14/2006 dated 27-4-2006. The appellants had imported polished verified floor tiles of China origin from exporters of Sri Lanka. Revenue has proceeded against them on the ground that they have mis-represented the country of origin to av....

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....Anti-Dumping duty does not arise. The plea has been rejected. 2. The learned Counsel arguing for the appellant submitted that this Bench in the case of M/s. Tile Italia Mosaics Pvt. Ltd. v. CC, Bangalore by Final Order No. 1645/06, dated 3-10-2006 [2007 (208) E.L.T. 437 (Tri.)] has clearly noted about the fact that the raw material imported from China had undergone several process of manuf....

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....the Preferential Rules of Origin with regard to a particular agreement is for a determination of the origin of a product to grant tariff concessions within that particular agreement and not to determine on third country's origin for the purpose of imposing Anti-Dumping duty. He submits that this submission clearly applies to the facts of the case and prays for allowing the appeal. 3. The l....

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.... complete the brick tiles are fed into the first sixteen head polishing line, (v)     After initial polishing by the first machine the brick tiles are fed to a second sixteen head polishing line, (vi)   The bricks tiles are converted to polished tiles and sent through a squaring machine to obtain the perfect size required, (vii)  Once squaring is complet....