TaxTMI 
TaxTMI 
2018 (5) TMI 1145
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....r goods the brand names like 'SANREMO' and 'SANDEBO' have been found embossed on the tiles. On verification on the Internet, it was found that these brands belong to M/s XNY Ceramic Company Ltd., Shinan Road, Nanzhuang Town, Nanhai City, Guangdong, China, who are one of the largest manufacturers of tiles in China. On this basis, Revenue concluded that the goods were not manufactured by M/s Southern Building Materials and Sanitary Co. Ltd. Therefore, the condition of the exemption Notification has been violated, hence, the assessee is liable for payment of anti-dumping duty. 2. Shri V.M. Doiphode, learned Counsel appearing on behalf of the assessee submits that the department has decided the entire case only on the basis of verification carried out on the Internet that the brand name under which the goods were imported are belong to XNY Ceramics Co. Ltd. However, the Revenue could not establish beyond any doubt that the goods were not manufactured by M/s Southern Building Materials and Sanitary Co. Ltd. He submits that it is an admitted fact on record that the band name owner M/s XNY Ceramics Co. Ltd. belonging to the same group where the manufacturer M/s Southern Building Materi....
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....th sides. Firstly, on going through the statement of Shri K.M. Alexender, Sr. Manager of Gera Development Pvt. Ltd., the assessee in the present case, we find that Shri Alexender only stated the facts. However, he could not confirm that the goods were not manufactured by M/s Southern Building Materials and Sanitary Co. Ltd. Therefore, from the statement, it cannot be said that the assessee has accepted the allegation of the Revenue. 4.1 Now, coming to the issue that whether the goods were manufactured by M/s Southern Building Materials and Sanitary Co. Ltd., we have perused the various import documents, the same are scanned below: - From the above documents, it can be seen that the goods exported by M/s New Zhong Yuan Ceramics Import & Export Co. Ltd. were manufactured by M/s Southern Building Materials and Sanitary Co. Ltd. The Revenue has heavily relied upon the verification of internet, from which it can only be known that brand name embossed on the goods imported are belonging to XinZhong Yuan Ceramics Co. Ltd. i.e. XNY. However, firstly, the Revenue has not made any effort to further investigate that the documents issued by Chinease authority are correct or oth....
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....801-01238 dated 23 January 2008 and shipped against Wan Hai Line BL no: 0258007025 NZY Invoice no: 0001-0207 dated February 2000 and shipped against Wan Hai Line Bil no: 0258015328 The brand names SANREMO, SANDEBO, XINNAYUE (also known as XNY, and NEW ZHONG YLAN mentioned in the pecking tats belong to our company. In view of the exigency of the material by our client, we were constrained to supply some of the tile without having any embossing on the matonal During the period of manufacturing, there was also a problem in mould and due to sich operational breakdowns, the embossing during that period did not happen. Also, because of a quick dispatch the packing of like was done in while boxes and not in the standard company box, because they were not readily available. Nevertheless , is hereby confirmed that all these tiles were manufactured by Southem Building Materials Sanka Ltd, Chine only and the same had been sutably mentioned in the form 'Ay Le Country of Orlan Certificate as per Asia Pacific Trade Agreement 有é™å…¬å¸ Document 2 4GH 广东新ä¸æºé™¶ç“·è¿›å‡º....
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....C TRE AGEMENT, KULES 2006, THE UND CERTIFIES THAT THE GOODS DESCINDIN THIS INVOICE (TOCATED HAVE BEEN WHOLLY PRODUCEDVELFACTURED WITHIN THE TERRITORY PEOPLE'S REPUBLIC OF CHINA HEREBY CERTIFT AT THE COS ARE POEMS MATERIALS AND SETARY CO. LTD. G OF QIHYUN CITE AND EXPORTED BY W/S HONO UN AMICS IMPORT AND EXPORT OLID OF GUANGDONG 11.Dedaradan by the exporter The undersigned hereby deda that the aband are corect, that all the goods ware produc CHINA 12. Cafica It is hereby catbed on the bas of canto crede declaration by y good deeement for goods exported to maat Daunty PORAN PED, 2008" FORM Document 4 10code styl WING YOU FOR AND EXPORT CLTD OF GO ROAD CITY GMMDONG,CHINA 2. (Co GERA DEVELOPMENTS PVT LTD 2002 PLADA, ME WHARA, DA Means of pot N/AFTER 13,2008 PENSA MASA HY SEA TH N ORIGINAL Ro ВОВКОВО (38) 37 CERTIFICATE OF ORIGIN Trede Agreement Combined Deaden and Ce The Prick's be of Chine (County) 3Facial Maksand f 7 and kind of packages/ton of goods wight 10 Naberand 11th The undersigned way ....