TaxTMI 
TaxTMI 
2018 (5) TMI 1145
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.... No. 72/2005-Cus dated 22.7.2005 and Notification No. 73/2003-Cus dated 1.5.2003, on the condition that the goods should be manufactured by M/s Southern Building Materials and Sanitary Co. Ltd. of Qingyuan City and exported by M/s New Zhong Yuan Ceramics Import & Export Co. Ltd. of Guangdong, China. Revenue's allegation is that on the goods imported, the brand name 'XNY' was found embossed, and some other 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 conc....
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.... import documents such as Bill of Lading, certificate of origin, it is clearly mentioned that the goods supplied were produced by M/s Southern Building Materials and Sanitary Co. Ltd. and exported by M/s New Zhong Yuan Ceramics Import & Export Co. Ltd. He submits that with all these authentic evidences, there is no doubt that the goods were manufactured by the specified company i.e. M/s Southern Building Materials and Sanitary Co. Ltd. Therefore, the brand name affixed on the product alone cannot be an evidence that the goods were not manufactured by M/s Southern Building Materials and Sanitary Co. Ltd. He submits that the Revenue has heavily relied on the statement of Shri K.N. Alexender, Sr. Manager of the assessee to the effect that the ....
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....actured 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 otherwise. It is also fact on record that even on the basis....